Tax return in GmbH liquidation
March 30, 2021 | 30,00 EUR | answered by Steuerberater Knut Christiansen
To tax consultant Knut Christiansen,
Here is a supplementary question from today regarding "capital gain GmbH"
Which tax returns (besides trade tax and corporation tax) do I have to submit for the GmbH in the year of liquidation?
Do I have to submit a withholding tax declaration for the profit carryovers? Is withholding tax to be paid?
Where should the liquidation loss be indicated in the income tax return (which attachment, if possible which line on the attachment)
Best regards,
Thomas Gillig
Hello Mr. Gillig,
Below are the answers.
In addition to GewStE and KStE, a sales tax return would also need to be submitted. Otherwise, no further declaration needs to be submitted here.
If the GmbH no longer generates profits during liquidation, there will also be no more taxation. Any small losses (administrative costs) may slightly reduce the profit carryforward. Capital gains tax does not apply during liquidation because no distribution is made.
The loss from the liquidation should be entered in line 44 of appendix G (60% of the loss). The tax office should then be informed/sent a separate determination of the cessation loss.
I hope this answers your question, otherwise feel free to ask for further clarification.
I would like to point out that this forum cannot replace comprehensive and personal tax advice, but is primarily intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your issue could be different.
Best regards,
Knut Christiansen
Tax Advisor
