Page 94 - 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
71
from contributions for scientific, charitable and cultural purposes recognized as especially worthy of support
72
from contributions to foundations as defined on line 71
73
Fill out only if required for computation of maximum amount:
Total of all revenues and wages and salaries incurred in the fiscal year
74
Profits from shares in corporations with foreign management and foreign registered office (§ 9 no. 7 and § 9 no. 8 GewStG) ● 14, if not already deducted in determining profit on line 33 under § 3 no. 40 EStG or § 8b KStG
– For controlling companies: excl. corresponding amounts of controlled companies –
Trade Income
75
for trading vessels in international trade (§ 5a EstG in conj. with § 7 sent. 3 GewStG):
income determined under § 5a para. 1 EStG - No add-backs and deductions -
76
For public broadcasting corporations the income determined under § 8 para. 1 sent. 3 KStG from the business of organizing commercials (§ 7 sent. 3 GewStG) - No add-backs and deductions -
Other Information
77
Trade income for controlled company(ies)
- For several controlled companies please attach separate list
For controlling companies if not themselves controlled companies
– If it is itself a controlled company, lines 106 to 108 should be filled out –
78
Total of adjustment amounts to amount on line 77 based on application of § 8b KStG, § 3 no. 40, § 3c para. 2 EStG in conj. with § 15 sent. 1 no. 2 and sent. 2 KStG (Please explain on separate sheet)
- Negative amounts with minus sign –
79
In the case of a split-up or merger of a controlled company: Trade income from a transfer gain taxable by the controlled company itself under § 11 UmwStG
1) GewStG 2006 = Municipal Trade Tax Act as amended by the Act dated Dec. 13, 2006 (BGBl. l p. 2878).
2) GewStG 2007 = Municipal Trade Tax Act as amended by the Act dated Dec. 20, 2007 (BGBl. l p. 3150).
3) KSt 2006 = Corporate Income Tax Act as amended by the Act dated Dec. 13, 2006 (BGBl. l 2878).
4
Employer identification number
Information on Loss Determination
Do not fill in lines 90 to 104b if Schedule MU is attached.
90
Separately determined trade loss that can be carried forward at the end of the taxation period
2012 (§ 10a GewStG) - Amount without minus sign -
91
Trade loss to be taken over by another taxpayer in the case of a change of legal form
from the period before the change of legal form as long as it can be carried forward
under § 10a GewStG - Amount without minus sign –
92
Trade loss taken over in case of transfer of operations of a partnership to another partnership or the merger of partnerships (R 10a 3 para. 3 no. 5 sent and 2 GewStR 2009) or in case of accrual (R 10a 3 para. 3 no. 4 GewStR 2009)
92a
In case of accrual of a partnership to a controlled company:
Loss included in amount on line 92, arising before the conclusion of the profit pooling agreement for the partnership (R 10a 4 sent. 2 GewStR)
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