Aufteilungsquoten (Allocation Quotas)
Last updated on 2026-04-16
Overview
How tax bases are allocated is shown in the Aufteilungsquoten (Allocation Quotas) workspace. The Allocation Quotas workspace is relevant whenever investment relationships change during the year, e. g. when a shareholder changes. Entries on the allocation quotas in Anlage FB are required for this purpose.
The chosen allocation quota is used in other workspaces and forms, e. g. in the Revenue workspace, transfer workspaces, and assessment forms.
This article contains the following sections:
Technical Background
When investment relationships change during the year, the quotas can be calculated for the following types of time-apportioned tax base allocations:
Keine zeitanteilige Aufteilung (No time-apportioned allocation)
Halbjährliche Aufteilung (Semi-annual allocation)
Vierteljährliche Aufteilung (Quarterly allocation)
Zweimonatliche Aufteilung (Two-monthly allocation)
Monatliche Aufteilung (Monthly allocation)
Tagesgenaue Aufteilung (Monate mit 30 Tagen) (Allocation by day (months with 30 days))
Tagesgenaue Aufteilung (Monate mit tatsächlichen Tagen) (Allocation by day (months with actual days))
Navigation
The Aufteilungsquoten (Allocation Quotas) workspace is opened under Company | Basic data | Aufteilungsquoten. The Aufteilungsquoten (Allocation Quotas) workspace is displayed as follows, for example:
The Aufteilungsquoten workspace is only available for partnership companies.
Allocation quotas are determined based on the entries made in Anlage FB. The time-apportionment allocation entries on the main form ESt 1 B (Hauptvordruck ESt 1 B) are not taken into account.
If no time-apportioned allocation is chosen, the allocation will be based on the quotas from the master data.
With the allocation types no time-based allocation to monthly allocation, the allocation quotas are calculated based on the ownership interests at the end of each time period, regardless of the actual date of entry or exit. With allocation by day (months with 30 days), the date entry on the 31st day of a month is treated as the 30th day of the same month.
Changing an Allocation Quota
To change the allocation quotas:
- Activate the desired option (e.g. Vierteljährliche Aufteilung (quarterly allocation)).
- Click Calculate quotas to update the allocation quotas.