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Which deposits and withdrawals are referred to?

April 4, 2021 | 25,00 EUR | answered by Steuerberater Knut Christiansen

A question regarding the separate and uniform determination: A limited partner must complete Annex FE5 here and is asked about withdrawals and contributions from line 4 onwards.

Should only contributions/withdrawals related to the fixed capital/ liability capital be entered here, or should the total of all contributions/withdrawals be included (meaning changes in variable capital as well)? There have been no changes in fixed capital/liability capital. Only various invoices for the operation have been paid.

The limited partner has a liability contribution of 5000 euros, the fixed capital amounts to 20,000 euros, and the loss from ongoing business operations is 10,000 euros and in the special business assets 15,000 euros.
The partnership has two natural persons as partners.

Steuerberater Knut Christiansen

Hello,
the entries concern the "normal" deposits and withdrawals and not the deposits into the share capital or fixed capital. Therefore, deposits from the settlement of the invoices for goods should be entered here.

Best regards,

Knut Christiansen
Tax advisor