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Field help: (2019) Reserves, hidden reserves and/or balancing items

This text refers to the Steuer 2019. You can find the version for the Steuererklärung 2024 at:
(2024): Reserves, hidden reserves and/or balancing items

The business expenses already entered (reserves, hidden reserves and/or balancing items) are displayed here. Click on the button to enter the following data:

  • Reserves according to sect. 6c in conjunction with sect. 6b of the Income Tax Act (EStG), R 6.6 of the Income Tax Guidelines (EStR)
  • Transfer of hidden reserves in accordance with sect. 6c in connection with sect. 6b of the Income Tax Act, R 6.6 Income Tax Guidelines (EStR)
  • Balancing item according to sect. 4g of the Income Tax Act (EStG)