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inno:va Steuerberatungsgesellschaft mbH Corporation Income Tax Return 2013 for Germany
F/2.1 translation help information
Betriebliche Steuern
Page
Line
KSt 1 F 2013
Determination of profit available for distribution (§ 27 para. 1
sent. 5 KStG)
- Always fill out if payments as defined by §§ 27 and 38 KStG were made in the fiscal year and if a
contribution account for tax purposes and / or an adjusted total amount as defined by § 38 para. 1 KStG
existed at the close of the previous fiscal year
10
Own capital as per tax balance sheet at the close of the previous fiscal year
11
Nominal capital at the close of the previous fiscal year
12
Positive balance of the contribution account for tax purposes at the close of the previous fiscal year
13
Profit available for distribution (§ 27 para. 1 sent. 4 KStG; if negative, enter "0")
Determination of contribution account for tax purposes (§ 27 para.
2 sent. 1 KStG)
13a
Amount on line 9a
14
Balances at the close of the previous fiscal year
16a
Not in the cases on lines 18 and 18c:
Payments made in the fiscal year (amounts on line13 and 16 of Schedule WA)
18
Payments as defined by § 20 para. 1 no. 9 EStG (including hidden profit distributions)
18a
Payments as defined by § 20 para. 1 no. 10 subpara. a EStG (including hidden profit distributions)
19
Amounts on line 16a, 18 or 18a
20
Profit available for distribution (amount on line 13)
21
Total
22
If total on line 21 is positive: Amount on line 21, max. amount on line 13a or line 14 or an amount determined under § 27 para. 5 KStG
31
Capital contributions treated as income reductions in this fiscal year including corresponding increased amounts
as defined by § 23 para. 2 and 3 UmwStG (amount on line 33 of Form KSt 1 A)
31a
Capital contributions not treated as income as defined by § 8 para. 3 sent. 4 KStG (amount on line 28 of Form KSt 1 A)
32
Other capital contributions made in the fiscal year (without amounts as defined by lines 31 and 31a)
(e.g. additions for formation of a corporation by cash or non-cash contributions or for transfer of property to an existing corporation in exchange for stock pursuant to §§ 20 or 21 UmwStG, increased amounts as defined by § 23 para. 2 and 3 UmwStG, contributions treated as income reductions in an earlier fiscal year)
35
Addition pursuant to § 35 KStG owing to a loss deduction
36
Closing balance at the end of the fiscal year (carryover to line 5)
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