| ESt 1 B | Main form for the declaration for the separate and uniform determination of the bases for income taxation. Contains general information about the company/community, type of distribution, termination of the company, special investment units, deviating financial year, and information about supporting documents. Mandatory form. |
| Anlage FB | Information about the parties involved in the determination. Mandatory form. For each party involved, a separate entry with the tax identification or business identification number, responsible tax office, and participation ratio must be added. |
| Anlage FE-G | Information about the income from commercial enterprise to be determined. The following are entered: Current income; capital gain on the sale/discontinuation of the entire business, a part of the business, or a co-entrepreneur share; income subject to preferential tax rates/further information; information on the tax relief for retained profits pursuant to section 34a of the Income Tax Act (EStG); subsequent taxation/transfer of the amount subject to subsequent taxation pursuant to section 34a of EStG. |
| Anlage FE-V | Information about the income from rental and leasing to be determined. |
| Anlage FE-SO | Information about the other types of income to be determined: Recurring income; benefits within the meaning of section 22 (3) of the Income Tax Act (EStG) (crypto assets, other benefits); private sale transactions (real property, rights, crypto assets, other assets) incl. individual information on real property and rights equivalent to real property (rows 16-24); death benefit payments; income from recurring income subject to preferential tax rates. |
| Anlage FE-Sonstiges | Distribution of special expenses, information on de minimis aid, special depreciation for new residential rental construction pursuant to section 7b of the Income Tax Act (EStG), laboratory associations, cost/auxiliary associations, information on section 3a of EStG, construction withholding tax, and family foundations pursuant to section 15 of the Foreign Tax Act (AStG). Also contains the Creditable taxes section and the limitation of the creditability of capital gains tax pursuant to section 36a of EStG/section 31 (3) of the Investment Tax Act (InvStG). |
| Anlage FE-KAP | Distribution of investment assets/crediting of taxes. Covers investment income with/without domestic tax deduction, income subject to the standard income tax rate, reduced taxation pursuant to section 34 (1) of the Income Tax Act (EStG), creditable taxes, family foundations pursuant to section 15 of the Foreign Tax Act (AStG), and income that is tax-exempt under a double taxation agreement (DTA)/progression proviso. |
| Anlage FE-KAP-INV | Determination of the tax bases for investment income not subject to domestic tax deduction. |
| Anlage FE-K | Distribution of tax bases when corporations are involved. Required if corporations are directly or indirectly involved in a partnership. |
| Anlage FE-K Bet | Additional information when corporations are involved: Distribution of current income pursuant to section 20 (1) nos. 1, 2, 9, and 10 letter a of the Income Tax Act (EStG). |
| Anlage FE-G-AUS | Distribution of foreign income and taxes for income from commercial enterprise: Foreign income taxed in the source state/notional foreign taxes under a double taxation agreement (DTA); permanent establishment income that is tax-exempt under a DTA; add-back taxation pursuant to sections 7–13 of the Foreign Tax Act (AStG); income that is tax-exempt under a DTA/progression proviso. |
| Anlage FE-V-AUS | Distribution of foreign income and taxes for income from rental and leasing. Subdivided into the total tax bases of the company/community and the distribution among the parties involved in the determination. |
| Anlage FE-SO-AUS | Distribution of foreign income and taxes for other types of income. Subdivided into the tax bases of the company/community and those of the parties involved. |
| Anlage FE-OT | Additional information for partnerships (co-partnerships) to which the tax bases of tax group members are attributed. |
| Anlage FE-Zinsschranke | Deduction of business expenses for interest expenses (section 4h of the Income Tax Act (EStG)). Only to be completed if net interest expenses are ≥ € 3 million, an interest carried forward has been determined, and/or to determine an EBITDA carried forward. |
