Grants for tax-privileged purposes (e. g. donations) are entered in the Zuwendungen (Grants) workspace for the assessment of both the corporate income tax and trade tax.
The maximum donation amount based on the company's revenues and the wages and salaries paid during the calendar year is also calculated in the Zuwendungen (Grants) workspace.
The grants/donations made are first added as non-deductible expenses in the GK attachment. The tax-deductible grants/donations are deducted on the Anlage ZVE (ZVE Attachment) or Local tax 1 A form. Any remaining or tax-deductible grant carried forward is displayed in the Zuwendungen (Grants) workspace and transmitted to the tax authorities as Z attachment.
