Field help:
(2023)
Profit margin in accordance with sect. 6c in conjunction with sect. 6b paras 7 and 10 of the Income Tax Act (EStG)
Specify the
profit margin according to sect. 6c in conjunction with sect. 6b paras. 7 and 10 Income Tax Act (EStG).
The profit margin is related to reinvestment reserves in accordance with sect. 6b Income Tax Act (EStG). If such reserves are not or not fully used up for the planned new investment, they must be released to income and recorded as operating income. At the same time, a profit margin of 6 % of the released reserve amount must also be booked and entered as operating income for each full business year in which the reserve existed (sect. 6b para. 7 and 10 Income Tax Act (EStG) 2006).
