Page 98 - Betriebshandbuch ebook Julni2107

inno:va Steuerberatungsgesellschaft mbH Corporation Income Tax Return 2013 for Germany
F/2.1 translation help information
Betriebliche Steuern
Page
Line
KSt 1 C 2013
19
Other businesses
20
as partner (company, tax office, employer identification number)
22
For corporations comparable to a stock corporation or other legal persons as defined by § 1 para. 1 no. 1 to 3 KStG:
Income from rentals and royalties or the sale of domestic immovable property, conglomerations of assets and rights (49 para. 1 no. 2 subpara. f EStG) (please explain on a separate sheet)
25
Add / Subtract: Income from trade or business
Self-Employment income
27
Profit from own company (including capital gains) (Type of work)
28
From shareholding (company, tax office, employer identification number)
31
Add / Subtract: Income from self-employment
Income from capital investment
34
Add / Subtract: Income from capital investment taking into account § 20 para. 6 and 9 EStG; please include determination on separate sheet), provided it is not tax-free or not subject to the investment income tax deduction
36a
Income from rentals and royalties
Add / Subtract: Income from rentals and royalties as per attached Schedules V
36b
Other Income
Private sales of capital assets
Income from private sales of capital assets (only positive amounts, if applicable, after offsetting with loss carryforwards under § 23 para. 3 EStG; please attach determination on separate sheet)
Income for which the application under § 32 para. 2 no. 2 KStG is being
made
For the following income an assessment for corporation tax is being applied for under § 32 para. 2 no. 2 KStG:
37
Income subject to tax deduction under § 50a para. 1 no. 1 EStG (as per attached itemized determination)
37a
Income subject to tax deduction under § 50a para. 1 no. 2 EStG (as per attached itemized determination)
38
Total income
41
Subtract: Exemption for agriculture and forestry (§ 13 para. 3 EStG)
42
Subtotal
Subtract: Charitable contributions under § 9 para. 1 no. 2 KStG to support tax-privileged purposes
(as per documentation)
The deductible contributions are to be determined using the form Schedule SP – also provided they were made in 2013 – if a carryforward from large donations (if applicable from large donations to foundations) exists at Dec. 31, 2012
42b
Total deductible on line 22 of Schedule SP the (continue with line 45)
44
Except in cases on line 42b:
Deductible contributions for tax-privileged purposes (amount on line 74)
45
Add: Nonclaimable loss under § 8c KStG of the current taxation period (if applicable in conj. with § 2 para. 4, § 20 para. 6 sent. 4 UmwStG) (please explain on separate sheet)
51
Total amount of income (carryover)
3
51
Total amount of income (carryover)
51a
Subtract: Loss deduction
- Loss carryforward (total of amounts on lines 65 and 67)
© 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)
www.innovaGmbH.net
e-mail: Info@innovaGmbH.net 25 von 26