---
title: "Income Tax Forms – Assessment Period 2024"
description: "The tables in this article provide an overview of which forms are available for the 2024 assessment period."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/income-tax-forms/income-tax-forms-vz-2024
language: en
last_updated: 2026-05-28
---
# Income Tax Forms 2024

## Overview

This article contains tables providing an overview of the forms available in assessment period 2024.

## Forms in 'Income Taxes'

For electronic transmission of the tax return for **assessment period (VZ) 2024**, the following forms are implemented in Income Taxes:

### Körperschaftsteuererklärung (Income Tax Return)

| Option | Status |
|---------|---------|
| KSt 1 | available |
| Anlage AESt | available |
| Anlage AEV | available |
| Anlage Ber | available  **Note**: This form is offered for the first time for assessment period 2024. |
| Anlage Gem | available |
| Anlage Geno-Ver | not planned |
| Anlage GK | available |
| Anlage GR | not planned |
| Anlage Invest Verluste | available |
| Anlage Kassen | available |
| Anlage KSt 1 F | available |
| Anlage KSt 1 Fa | not planned |
| Anlage ÖHK | available |
| Anlage OG | available |
| Anlage OT | available |
| Anlage Part | not planned |
| Anlage SAN | available |
| Anlage SPIF | available |
| Anlage SPIFA | available |
| Anlage STG | available |
| Anlage Verluste | available |
| Anlage WA | available |
| Anlage WiFö | not planned |
| Anlage Z | available |
| Anlage Zinsschranke | available  **Note**: At the end of 2023, the interest capping rule pursuant to Section 4h of the German Income Tax Act (EStG) and Section 8a of the German Corporate Income Tax Act (KStG) was amended by the Act to Promote the Secondary Loan Market (Kreditzweitmarktförderungsgesetz). Due to the effective date for first application of the new rules, either the "old" or the "new" interest capping rules may apply in assessment period 2024. |
| Anlage ZVE | available |
| Anlage ZwiG | available |

### Erklärung für die Zerlegung der Körperschaftsteuer (Declaration for the Allocation of Corporate Income Tax)

| Column | Status |
|---------|---------|
| KStZerl | available |
| Anlage Beteiligung | available |
| Anlage Betriebsstätten | available |

### Gewerbesteuer  (Trade Tax)

| Column | Status |
|---------|---------|
| GewSt 1 A | available |
| Anlage BEG | available |
| Anlage EMU | available |
| Anlage ÖHG | available |
| Anlage Bekanntgabe | available |

### Erklärung für die Zerlegung des Gewerbesteuermessbetrages (Declaration for the Allocation of the Trade Tax Base Amount)

| Column | Status |
|---------|---------|
| GewSt 1 D | available |
| Anlage Betriebsstätten | available |
| Anlage Bekanntgabe | available |

### Feststellungen (Determination)

| Option | Status |
|---------|---------|
| ESt 1 B | available |
| Anlage 13a | not planned |
| Anlage 34b | not planned |
| Anlage AV13a | not planned |
| Anlage Corona-Hilfen | available |
| Anlage FB | not planned |
| Anlage FE 1 | available |
| Anlage FE 2 | available |
| Anlage FE 3 | available |
| Anlage FE 4 | available |
| Anlage FE 5 | available |
| Anlage FE 6 | not planned |
| Anlage FE-AUS 1 | available |
| Anlage FE-AUS 2 | available |
| Anlage FE-KAP | available |
| Anlage FE-KAP-INV | available |
| Anlage FE-VM | available |
| Anlage FE-K | available |
| Anlage FE-K-Bet | available |
| Anlage FE-OT | available |
| Anlage L | not planned |
| Anlage SO | not planned |
| Anlage V | not planned |
| Anlage Zinsschranke | available  **Note**: At the end of 2023, the interest capping rule pursuant to Section 4h of the German Income Tax Act (EStG) and Section 8a of the German Corporate Income Tax Act (KStG) was amended by the Act to Promote the Secondary Loan Market (Kreditzweitmarktförderungsgesetz). Due to the effective date for the initial application of the new regulation, it is possible that either the "old" or the "new" interest limitation rule may apply in assessment period 2024. |