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Module 122 min2821 wordsFree — no account

Add-backs, deductions and trade losses in detail

A way to check what has landed — no marks, no account · 1 section · 339 words · 5 min

Test yourself

Question 1 of 5

Question 1 of 5

A business pays 900,000 euros of leasing instalments for movable fixed assets and has no other § 8 no. 1 GewStG items. What is added back?

Question 2 of 5

Question 2 of 5

What effective share of hall rent enters trading income above the allowance?

Question 3 of 5

Question 3 of 5

On 1 July a GmbH raises its holding in a domestic AG from 10 to 20 percent. How is this year's dividend treated for trade tax?

Question 4 of 5

Question 4 of 5

Why does § 8 no. 8 GewStG add back the investor's share in a limited partnership's loss?

Question 5 of 5

Question 5 of 5

A business has relevant trading income of 3 million euros and a loss carryforward of 5 million euros. How much may it deduct?

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.