Page 95 - 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
93
Only for public sector business enterprises:
Trade loss that can be carried forward to be taken over (§ 10a sent. 9 GewStG in conj. with § 8 (8) KStG)
Only for a corporation:
94
Trade loss from preceding taxation periods no longer applicable for the transferor company in the case of spin-off (§ 18 para. 1 in conj. with § 16 and § 15 para. 3 or § 19 para. 1 in conj. with § 15 para. 3 UmwStG) amounting to
-Spin-Off Code-
95
Trade loss from current taxation period no longer applicable for the transferor company in the case of spin-off (§ 18 para. 1 or § 19 para. 1 in conj. with § 15 para. 1 sent. 1, § 16 sent. 1 and § 4 para. 2 sent. 2 UmwStG)
- Please enter as pro rata percentage -
96
Non-deductible trade loss from previous taxation periods (if applicable, in conj. with §§ 2 para. 4, 20 para. 6 sent. 4 UmwStG) under § 10a sent. 10 GewStG in conj. with § 8c KStG or § 10a sent. 8 GewStG 2007 in conj. with § 8 para. 4 KStG 2006 and § 36 para. 9 sent. 2 GewStG amounting to
96a
or
97
Non-offsettable trade loss in current taxation period (if applicable, in conj. with §§ 2 para. 4, 20 para. 6 sent. 4 UmwStG) under § 10a sent. 10 GewStG in conj. with § 8c KStG or § 10a sent. 8 GewStG 2007 in conj. with § 8 para. 4 KStG 2006 and § 36 para. 9 sent. 2 GewStG amounting to
- Please enter as pro rata percentage -
97a
or
Do not fill in lines 98 to 104 if Schedule MU is attached.
Only for a co-entrepreneurship as long as a corporation has direct or indirect interests in it through one or several partnerships:
98
Non-deductible trade loss from previous taxation periods under § 10a sent. 10 GewStG in conj. with § 8c KStG amounting to
98a
or
99
Non-offsettable trade loss in current taxation period under § 10a sent. 10 GewStG in conj. with § 8c KStG amounting to
- Please enter as pro rata percentage -
99a
or
100
Only for a partnership or a sole proprietorship resulting from a partnership: A trade loss that can be carried forward, separately determined at the end of the taxation period 2012, is allotted to partners withdrawing in 2013, as long as it has not been exhausted by the time of withdrawal in the taxation period of 2013
- Amount without minus sign –
Only for a partnership:
101
Trade loss in 2013 allotted to a partner withdrawing in the taxation period of 2013; – Amount without minus sign -
102
or
103
Trade income from the taxation period of 2013 allotted to partners to whom no share in a separately determined trade loss carryforward can be attributed at the end of the taxation period 2012
104
or
104a
Deduction of the max. amount under§ 10a sent. 1 GewStG for amendments to the number of partners and / or for an amendment to the holding quota
104b
Loss deduction applicable under § 10a sent. 2 GewStG
104c
Not for corporations:
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