Attachment KSt 1 F where do I enter the repayment to the shareholder according to section 27 I sentence 3 KStG?
Hello, I have the following question:
1. In the tax assessment from the tax office in 2021, an amount X was determined on the tax deposit account according to Section 27 KStG as of December 31, 2020. This amount also corresponds to the capital reserve in the 2020 balance sheet.
2. In 2021, amount Y was returned to the shareholder from the capital reserve. A certificate according to "Pattern III Annex 19 Capital assets (withholding tax)", specifically "Payments from the tax deposit account (§ 27 para. 1 to 7 KStG)", was created in 2021.
In the 2021 balance sheet, the amount Y was taken into account in "Capital reserve/reductions in the current year". The capital reserve is now Z (X-Y).
3. In the attachment KSt 1 F 2021, in line 16 "Balance according to § 27 paragraph 2 sentence 1 KStG at the end of the previous fiscal year", amount X from the tax office assessment as of December 31, 2020 was entered.
Question: in which line of the KSt 1 F or where else in the corporate tax return or attachments do I enter the amount Y in order to get amount Y in line 118 of KSt 1 F "End balances at the end of the fiscal year".
Because, if I don't enter anything, I get amount X in line 118, which is not correct.
Thank you.
