---
title: "Report Tax Balance Based Profit"
description: "The development of the taxable asset differences or tax balance surplus/deficit is displayed in the Report Tax Balance Based Profit workspace."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/current-taxes/report-stb-profit
language: en
last_updated: 2026-05-28
---
# Report Tax Balance Based Profit

## Overview

The development of taxable asset differences or tax balance surpluses/deficits is displayed in the **Report Tax Balance Based Profit** workspace. Only the balance sheet items where a difference exists between the local balance and tax balance are displayed. The difference between the asset difference of the prior period and that of the current period represents the tax profit difference.

> **Warning:** The **Report Tax Balance Based Profit** workspace is only displayed in annual closing periods.

## Navigation

You can access the **Report Tax Balance Based Profit** workspace under **Company | Current Taxes | Report Tax Balance Based Profit**.

The **Report Tax Balance Based Profit** workspace is displayed as follows, for example:

!['Report Tax Balance Based Profit' workspace](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/company/current-taxes/report-stb-profit/_images/en/workspace-report-stb-profit.png)
'Report Tax Balance Based Profit' workspace

## Context Information

The tax surplus/deficit corresponds to the respective proposed value on the **Anlage GK** (GK Attachment)form (correction according to section 60 (2.1) of the Income Tax Ordinance for the adjustment of the local balance to the tax balance in rows 11.2.1 and 11.2.2 in the GK attachment).

## Columns in the 'Report Tax Balance Based Profit’ Workspace

The following columns are displayed in the **Report Tax Balance Based Profit** workspace:

| Column | Description |
|---------|---------|
| Account ID | Unique number used to identify the item in the tax rate reconciliation (TRR) |
| Account name | Name of the balance sheet item or reconciliation item that leads to an increase or decrease in profit |
| Additional capital for tax purposes prior period | Balance of the additional capital for tax purposes from the previous period (opening balance value at the beginning of the period) |
| Effect on taxable income | Impact of the item on the taxable income in the current period (increase or decrease in profit) |
| Additional capital for tax purposes current period | Balance of the additional capital for tax purposes at the end of the current period (previous period +/- effect on profit) |