Page 92 - Betriebshandbuch ebook Julni2107

inno:va Steuerberatungsgesellschaft mbH Corporation Income Tax Return 2013 for Germany
F/2.1 translation help information
Betriebliche Steuern
Page
Line
GewSt 1 A 2013
year ending in the taxation period | from | to
Trade income
33
Trade profit - excl. amounts on lines 34, 35, 75 and 76 - , determined on the basis of
Regulations of | Income Tax Act | Corporation Tax Act
- Negative amounts with minus sign - - or '0' -
34
Difference as defined by § 5a para. 4 EStG
35
Special remunerations under § 5a para. 4a EStG
Add-backs:
Financing expenses under § 8 no. 1 GewStG (If two fiscal years end in the taxation period entries for the first fiscal year should be entered here and on lines 42 - 47)
Please enter full amounts; if applicable, explain in separate attachment; the add-back amount will be officially determined.
36
Debt charges (§ 8 no. 1 subpara. a GewStG)
37
Annuities and standing charges (§ 8 no. 1 subpara. b GewStG)
38
Profit shares of dormant partners (§ 8 no. 1 subpara. c GewStG)
39
Rent (including leasing installments) for use of outside movable plant and equipment (§ 8 no. 1 subpara. d GewStG)
40
Rent (including leasing installments) for use of outside immovable plant and equipment (§ 8 no. 1 subpara. e GewStG)
41
Expenditure for temporary granting of rights – in particular franchises and licenses – (§ 8 no. 1 subpara. f GewStG)
41a
Remunerations included in the amount on line 41 as defined by § 50a para. 1 no. 3 EStG for payees with limited tax liability
Financing expenses under § 8 no. 1 GewStG for a second fiscal year ending in the taxation period
Please enter full amounts, if applicable, explain in separate attachment; the add-back amount will be officially determined.
42
Debt charges (§ 8 no. 1 subpara. a GewStG)
43
Annuities and standing charges (§ 8 no. 1 subpara. b GewStG)
44
Profit shares of dormant partners (§ 8 no. 1 subpara. c GewStG)
45
Rent (including leasing installments) for use of outside movable plant and equipment (§ 8 no. 1 subpara. d GewStG)
46
Rent (including leasing installments) for use of outside immovable plant and equipment (§ 8 no. 1 subpara. e GewStG)
47
Expenditure for temporary granting of rights – in particular franchises and licenses – (§ 8 no. 1 subpara. f GewStG)
47a
Remunerations included in the amount on line 47 as defined by § 50a para. 1 no. 3 EStG for payees with limited tax liability
48
Only for limited partnership with shares: Profit shares as specified in § 8 no. 4 GewStG to personally liable partners
49
Profit shares (dividends) and equivalent income and payments received from shares in a corporation, associations of persons or estates under KStG (§ 8 no. 5 GewStG) - unless the conditions of § 9 no. 2a or no. 7 GewStG are fulfilled and after deduction of the related business expenses not taken into account under § 3c para. 2 EStG and § 8b para. 5 KStG and 10 KStG in determining profit- For controlling companies: excl. relevant amounts for the controlled
companies. No add-backs for controlled companies. -
50
Shares in losses from domestic or foreign partnerships (§ 8 no. 8 GewStG) - Amount without minus sign -
51
Expenses as defined by § 9 para. 1 no. 2 KStG, when deducted as business expenses when determining profit for 2009 on line 33 (§ 8 no. 9 GewStG)
52
Profit reductions resulting from distributions or payments in the case of investments (§ 8 no. 10 GewStG), unless already taken into account under § 50c EStG 1997 1)
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