Page 99 - 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
52
Subtract:
- Loss carryback from 2014 to 2013
52a
Subtotal
53
Subtract: Deduction amount under § 10g EStG (max. deduction up to 0 €)
54
Income
54a
Subtract: Exemption under § 24 or | § 25 KStG
55
Taxable income
56
Apportionment of taxable income according to tax rates
The amount on line 55 is subject to corporation tax of 15 % (§ 23 para. 1 KStG)
57
%
Remaining loss carryforward (§31 para. 1, § 8 para. 1 KStG, § 10d
EStG)
58
Remaining loss carryforward at December 31, 2012
58a
Subtract: Nonclaimable loss deduction under § 8c KStG (if applicable, in conj. with § 2 para. 4, § 20 para. 6 sent. 4 UmwStG) (please explain on separate sheet)
60
Tax loss 2013:
- Total amount of negative income on line 51 (enter without minus sign)
61
Subtract: Loss carryback to income 2012; max. 1 Mio € No loss carryback
62
Result / Add (loss in 2013 that can be carried forward)
63
Subtotal
64
Deduction of loss carryforward at Dec. 31, 2012 determined in 2013:
Total amount of positive income on line 51
65
Subtract: Lower amount from lines 63 and 64, max. 1 million euro
66
Subtotal
67
Subtract: Amount from line 66 main column, max. 60% of amount from line 66 previous column
68
Remaining loss carryforward at December 31, 2013
Remaining contributions carryforward (§ 9 para. 1 no. 2 sent. 9 and 10
KStG, § 10d para. 4 EStG)
(Do not fill out lines 69 to 77 in the cases of line 42b)
69
Remaining contributions carryforward at Dec. 31, 2012
71
Add: Contributions (donations and membership fees) paid in calendar year 2013 or in fiscal year 2012/2013 for tax-privileged purposes as defined by §§ 52 to 54 AO
(as per documentation)
71a
Contributions to recipients living abroad in an EU/EEA state included on line 71
72
Total
73
Only fill out if necessary for calculating maximum amount
Total of all transactions as well as wages and salaries expenses in the calendar year
74
Subtract: Deductible contributions, observing maximum amounts (carryover to line 44)
77
Remaining contributions carryforward at Dec. 31, 2013 in cases of lines 69 to 74
78
Remaining contributions carryforward at Dec. 31, 2013 in cases of line 42b:
Amount on line 21 of “Schedule SP”
© 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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