As a heads-up: just like last year ([DECISION] Approve 2022 and 2023 corporate and nonprofit tax declarations, approve 2023 VAT declaration), the board has to make the corporate tax declaration for 2024 by the end of April 2026. The forms to be filled are:
- form “Körperschaftsteuererklärung” (corporate tax declaration)
- attachment “Gem” (nonprofit declaration)
- attachment “GK” (business entity profits)
- attachment “ZVE” (to be taxed income)
- form “Gewerbesteuererklärung” (business entity tax declaration)
A draft made by the tax consultant has been shared about two months ago.
It is currently in review, and soon the vote to approve and file the declaration will be started. This likely will happen before the Easter break, and if not, shortly thereafter.
I strongly encourage all directors to read the document, ask questions, and participate in the vote. The declaration has to be signed by the board.
Unfortunately, there seems no PDF of the form anymore I can share with the community, as the filing is electronic-only. For those curious, the forms are 36 pages in total.