---
title: "§ 8b KStG"
description: "Both what is referred to as the net method (tax exemption of issues pursuant to section 8b of the Corporate Tax Act at the level of the receiving company) and the gross method can be applied in Income Taxes (applies to partnership companies and tax group members). The § 8b KStG workspace is available to enter these issues to enable differentiated treatment and automated calculation."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/current-taxes/s-8b-kstg---beteiligungen-an-anderen-koerperschaften-und-persone
language: en
last_updated: 2026-05-28
---
# § 8b KStG – Investments in Other Corporations and Associations

## Overview

Both what is referred to as the **net method** (tax exemption of issues pursuant to **section 8b of the Corporate Tax Act** at the level of the receiving company) and the **gross method** can be applied in Income Taxes (applies to partnership companies and tax group members).

The **§ 8b KStG** workspace is available to enter these issues to enable differentiated treatment and automated calculation.

## Navigation

You can access the **§ 8b KStG** workspace under **Company | Current Taxes | § 8b KStG**.

The **§ 8b KStG** workspace is displayed as follows, for example:

!['§ 8b KStG' workspace](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/company/current-taxes/s-8b-kstg---beteiligungen-an-anderen-koerperschaften-und-persone/_images/en/ws-8b-kstg.png)
'§ 8b KStG' workspace

## Options

The following options are available in the **§ 8b KStG** workspace:

| Option | Description | Company | Select the desired company in the drop-down list. The following options are available:
                         
                          Own: only the issues of the individual company chosen for editing 
                          Group internal: all entered issues according to section 8b of the Corporate Tax Act of the entire group.
                          Tax group: issues within the tax group |
|---------|---------|---------|---------|
| Company | Select the desired company in the drop-down list. The following options are available:  - **Own**: only the issues of the individual company chosen for editing - **Group internal**: all entered issues according to section 8b of the Corporate Tax Act of the entire group. - **Tax group**: issues within the tax group |
| Create | Opens a dialog where the details of an issue according to section 8b can be entered. The relevant data and the legal basis are entered here.  Depending on the selection made under **Issue**, the relevant fields for this issue must then be completed.  
To display the issue correctly in the **BEG attachment**, the **partner ID** must be entered.
 |
| Import | Opens the **§ 8b KStG - Import** area: | The following options are available in **§ 8b KStG - Import**: - **Import**: imports the data from the file currently loaded under **File path**. - **Import template**: loads the template to the local hard drive. - **Delete existing § 8b KStG imports**: Activate this check box if existing imports are to be deleted when new data are imported. - **File path**: Click **Select File** to load the file from which data are to be imported. the 8b kstg import icon '§ 8b KStG - Import' workspace |
| Dialogue §8b KStG | Generates the current data into an Excel file. |