Baseline | Equity according to tax balance (previous year)
minus | subscribed capital (previous year)
minus | (positive) stock of tax deposit account (previous year)
Returns | Distributable Profit
You may think of the term tax deposit account as a “classic booking account”, as it appears, for example, in the standard account framework (SKR) – but far from it. The tax deposit account within the meaning of § 27 KStG is a purely tax special item on which deposits are recorded outside the nominal capital. We show which deposits you specifically record here, how you determine the account value separately and how distributions are to be treated with the shareholder!
The tax deposit account, which is regulated in § 27 KStG, is a separately determined account of a purely tax nature. Other laws, in particular the Commercial Code (HGB), do not know this post. It is also usually missing in accounting, as further development takes place exclusively via the corporate tax return and thus outside the balance sheet.
§ 27 (1) sentence 1 KStG provides that
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.