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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
GewSt 1 A 2013
(also if the profit reduction results from the distribution of liquidating dividends)
53
Foreign taxes accruing on profits or profit shares reduced under § 9 GewStG or otherwise excluded from the profit determination (§ 8 no. 12 GewStG)
54
Negative share of trade income, arising from permanent establishments abroad (§ 9 no. 3 GewStG)
- Amount without minus sign -
3
Deductions:
55
Assessed value (replacement value) of the real property belonging to the business assets or used for business purposes and in the company owner’s possession as at January 1, 2013 (§ 9 no. 1 sent 1 GewStG):
(Please convert DM amounts to euros using the official rate (1 € = 1,95583 DM)
statedat100% |140% |250% |400% |600%
Employer identification number, EIN
60
Further deduction for a real estate agent as defined by § 9 no. 1 sent. 2 and 3 GewStG
61
Shares in profit from domestic and foreign partnerships (§ 9 no. 2 GewStG)
62
Profits from shares in non tax-exempt domestic corporations, statutory credit institutions, trade and industrial cooperatives or in business investment companies (§ 9 no. 2a GewStG), unless already deducted in determining profit as per line 33 under § 3 no. 40 EStG or § 8b KStG ●12
- For controlling companies: excl. corresponding amounts for controlled companies –
63
Only for personally liable partner in a limited partnership with shares:
Profit shares (§ 9 no. 2b GewStG) added back to the profit from trading activities of the KGaA under § 8 no. 4 GewStG
64
Positive share of trade income arising from permanent establishments abroad (§ 9 no. 3 GewStG)
Contributions (donations and membership fees) under § 9 no. 5 GewStG
65
Contribution carryforward determined at Dec. 31, 2012
66
Contributions in calendar year 2013 or accruing in the divergent fiscal year 2012/2013 – excluding amounts entered on line 69 – for the support of tax-privileged purposes as defined by §§ 52 or 54 AO (§9 no. 5 sent. 1 GewStG)
67
For the acquiring company in the year of the asset takeover: Contribution carryforward under § 9 no. 5 sent. 12 GewStG transferred to this company under § 12 para. 3 in conj. with § 15 para. 1, § 16, § 18 UmwStG
68
In the case of a spin-off or partial transfer: Reduction of the remaining contribution carryforward (§ 9 no. 5 sent. 12 GewStG) of the transferor corporation (§ 12 para. 3 in conj. with § 15 para. 1, § 16, § 18 UmwStG) amounting to ____ %
Not for a corporation:
Contributions to the assets to be preserved (capital reserves) of a foundation (§9 no. 5 sent. 9 GewStG)
69
Contributions paid in calendar year 2013 or in the divergent fiscal year 2012/2013 | From these amounts deduct the following from taxation period 2013
70
Contributions not yet deducted from 2004 to 2012 | From these amounts deduct the following from taxation period 2013
Carryforward of large donations from the previous years (§ 9 no. 4 sent. 4 GewStG 2006)
© Innova Steuerberatungsgesellschaft mbH Mönchengladbach - Düsseldorf Telefon MG: 02161 551381 Telefon Düsseldorf: 0211 5285692 Fax: 02161 551385 F/2.1 Stand 07.2014 Übersetzungshilfe KSt-Erklärung 2013 (Englisch)
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