Field help:
Are hidden reserves and/or reserves included in the capital gain?
Enter "yes" here if sect. 6b or 6b in conjunction with sect. 6c of the Income Tax Act (EStG) has been applied to at least part of the capital gain for which the allowance in accordance with sect. 16, para. 4 of the Income Tax Act (EStG) can be claimed.
The transfers of disclosed hidden reserves and / or the utilised reserves took place either
- according to sect. 6b paras. 1 to 9, if applicable in conjunction with sect. 6c Income Tax Act (EStG) or
- according to sect. 6b para. 10, if applicable in conjunction with sect. 6c Income Tax Act (EStG).
