How to enter the entire dividend issue is described in this chapter. The entry is made in §8b KStG, including the entry of the capital gains tax and the indication of the posting method (affecting or not affecting P&L).
The capital gains tax is entered on the §8b KStG form. If no entry is made in therefrom posted, the issue is considered not affecting P&L. If the issue is corrected or deleted, the entered capital gains tax is also deleted.
Formular §8b KStG
The posting affecting P&L is usually made only for tax group parents and standalone companies. Tax group members and intermediate tax group parents usually post without affecting P&L.
If an entry is made in therefrom posted, it is automatically included in the WA and GK attachment:
Anlage WA - Weitere Angaben / Anträge
Anlage WA – Zeilen 82.5 und 82.5
Anlage WA – Zeilen 83.1 und 83.2
From assessment year 2014 onwards, the capital gains tax of the tax group member is no longer disclosed cumulatively at the respective tax group parent. The WA attachment is always to be completed only with the tax group parent's own values.
Addition of the posted tax affecting P&L to the result after taxes for reconciliation to the result before taxes under Current Taxes | Current Taxes:
Gewinn(+)/Verlust (-) lt. G+V nach Steuern
Consideration of the tax when calculating the commercial profit transfer of a tax group member under Current Taxes | Current Taxes:
Berücksichtigung der Steuer bei der Berechnung der handelsrechtlichen Gewinnabführung
Disclosure of creditable taxes for crediting against the tax expense / calculation of the tax provision under Current Taxes | Current Taxes:
Steuer bei der Berechnung der handelsrechtlichen Gewinnabführung einer Organgesellschaft
The disclosure of the creditable gains yield tax is entered in the WA attachment for the respective company (if necessary with disclosure of davon erfolgswirksam gebucht (thereof posted affecting P&L).
Anlage WA – Anrechnung von Abzugssteuern
From assessment year 2014 onwards, the capital gains tax of the tax group member is no longer disclosed cumulatively at the respective tax group parent. The WA attachment is always to be completed only with the tax group parent's own values.
If an entry is made in thereof P&L, it is automatically included in the WA and GK attachments.
The posting affecting P&L is usually made only for tax group parents and standalone companies. Tax group members and intermediate tax group parents usually post without affecting P&L.
Addition of the posted tax affecting P&L to the result after taxes for reconciliation to the result before taxes:
/Verlust (-) lt. G+V nach Steuern") Gewinn (+)/Verlust (-) lt. G+V nach Steuern
Consideration of the tax when calculating the profit transfer according to commercial law of a tax group member:
Berechnung der handelsrechtlichen Gewinnabführung einer Organgesellschaft
Disclosure of creditable taxes for crediting against the tax expense / calculation of the tax provision:
