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Field help: (2018) Dissolution of reserves for replacement purchases

This text refers to the Steuererklärung 2018. You can find the version for the Steuererklärung 2024 at:
(2024): Dissolution of reserves for replacement purchases

If reserves are dissolved, this generates operating income. This also applies to any profit margin on depreciation on savings.

You must therefore specify the total amount from the dissolution of the various reserves according to section 6c in conjunction with section 6b Income Tax Act (EstG) or according to R 6.6 of Income Tax Guidelines (EStR).