Field help: (2023) 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)