Translation of "Corporate tax return" in German

Nearly 380.000 companies need to submit a corporate income tax return.

A new schedule to the corporate income tax return has been introduced in the Czech Republic for the 2014 assessment period.

The introduction of a new schedule to the corporate income tax return is being anticipated for the 2014 assessment period.

In this case, the master file has to be completed by the submission date of the Hungarian corporate tax return.

Reduction in corporate tax advances too It is easy to understand that the tax advance payable monthly from July 2017 to June 2018, which had to be recorded in the 2016 corporate tax return, no longer correlated with the previous year's tax but with 9% of the previous year's tax base.

If you have a related party transaction in 2017 that you have not yet prepared transfer price documentation for, then as a taxpayer applying a normal financial year you still have time to rectify the problem without any legal consequences in Hungary until the deadline for the 2017 corporate tax return.

At the end of the financial year, when we prepare the transfer pricing documentation before filing our corporate tax return, we need to analyse a great deal of data and information.

The Tax Authority shall credit the tax refund to the taxpayer's corporate income tax current account as a separate deductible item as of the first day of the second calendar month following the filing of the corporate income tax return (1 July as a general rule).

It is easy to understand that the tax advance payable monthly from July 2017 to June 2018, which had to be recorded in the 2016 corporate tax return, no longer correlated with the previous year’s tax but with 9% of the previous year’s tax base.

Similar to the previous rule, the local file must be compiled by the submission date of the corporate tax return, but it does not have to be submitted to the tax authority.

These rates are often used for the annual financial statements of corporations, tax returns, statistical reports and economic analyses.

A corporation tax return must be prepared for “non-natural persons” such as a GmbH or AG.

On the basis of the above considerations and in agreement with the complainant BdB, the Land of North Rhine-Westphalia and WestLB, the Commission considers that an appropriate remuneration for the investment in question would be 6,92 % (after corporation tax), i.e. 10,19 % (after corporation tax) normal return on equity plus a premium of 0,3 percentage point (after corporation tax) on account of the particularities of the transaction less 3,75 percentage points (after corporation tax) on account of the financing costs resulting from the transferred assets' lack of liquidity for WestLB.

I am primarily active in the areas of financial accounting and the preparation of corporate and private tax returns.

Because of the Korb II-Gesetz, the claimant lodged an amended corporation tax return with the tax office for the year 2002.

Those foreign investors whose Hungarian subsidiaries have a corporate tax base of less than HUF 500 million will experience a minor, 1 percentage point decrease when preparing their 2017 corporate tax returns, similar to local SMEs.

For a flat monthly fee, we provide monthly bookkeeping, monthly financial statements, GST remittances, payroll, CRA correspondence, annual financial statements, annual corporate tax returns, and ongoing advice from a Chartered Accountant.

Helen Spiegel mainly works in the area of tax compliance for private individuals and corporations (preparation of tax returns, examination of tax assessments and invoices etc.).