Index Index

Reporting Concepts e8b46988501a437ab96c8cf42c0df5469d01dbcd

Label/Name
Net income / net loss
Operating revenue
of which extraordinary revenue
Sales
Sales, VAT taxable
Sales, VAT non-taxable or UStG13b
Sales, VAT non-taxable under UStG19 sub 1
of which not subject toVAT or non-taxable under UStG19 sub 1
Sales, VAT taxable under UStG24
Other operating revenue
Own work capitalised
Sale or withdrawal of fixed assets
Private use of vehicles
Other withdrawals
Miscellaneous operating revenue
Interest and other revenue from financial assets
Revenue from interest
Revenue from equity investments
Revenue from equity investments in partnerships
Revenue from other equity investments
Other revenue from financial assets
Extraordinary revenue
of which not subject to VAT or non-taxable
VAT
VAT revenue from net sales
VAT refunds from tax office
Operating expenses
of which extraordinary expenses
Cost of materials
Cost of purchased merchandise, raw materials and supplies, including transaction costs
Direct third-party services
Personnel expenses
Wages and salaries
Social security costs
Depreciation, amortisation and write-downs
Of which extraordinary write-downs
Intangible fixed assets
Immovable fixed assets
Movable fixed assets
Low value assets
Low value assets pooled item
Other operating expenses
Expenses for occupancy and property
Rent and lease of immovables
Maintenance and depreciation of two households
Other expenses for properties in operational use
Expenses and depreciation for homeoffice
Rent and lease of chattel
Other taxes
Contributions, fees and insurance premiums
Vehicle costs and other travel expenses
Leasing expenses for vehicles
Vehicles taxes, insurance premiums and toll
Other travel expenses except vehicle depreciation and interest
Expenses for vehicles not owned by company
Marketing and travel
Advertising and public relations expenses
Promotional gifts
Entertainment costs
Owner travel costs
Additional meal expenses
Employee travel costs
Expenses for communication
Expenses for training
Expences for maintenance
Expences for computing
Expences for work equipment
Expences for work equipment
Expences for packaging and transport
Expenses for legal consulting and accounting
Disposal of fixed assets
Other costs with limited deduction from taxable income
Other general expenses
Lump-sum EStG 3 Nr.26
Lump-sum for farmers
Lump-sum for viticulture
Lump-sum for lumberjack
Interest and other financial expenses
Interest expenses financing fixed assets
Other interest expenses
Expenses for partnerships
Other financial expenses
Extraordinary expenses
Income taxes
Trade tax
Other income taxes
VAT
Input tax
VAT paid to tax office
Taxable profit / loss
Net income / net loss
Deductions
Less: income not subject to income tax or tax exepmt under double tax treaty
Less: tax-exempt income under EStG s. 3 no. 4 and KStG s. 8b (partial income system)
Amounts already recognised for which the partial income scheme/KStG s. 8b applies (memo item)
Less: untaxed income under InvStG
Amounts already recognised for which partial exemptions under InvStG apply (memo item)
Less: investment deduction under EStG s. 7g (1)
Less: special depreciation under EStG s. 7g (5) and (6)
Less: special depreciation under EStG s. 7b
Less: reduction amount within the meaning of EStG sec.7g(2) s.2
Less: creation of reserves EStG 6c i.V. 6b
Less: hidden reserves EStG 6c i.V. 6b
Less: miscellaneous tax-exempt income under EStG s. 3 Nr. 26, 26a and b
Less: tax-exempt income under EStG s. 3 (without Nr. 26, 26a, 26b and partial income system)
tax-exempt income under EStG s. 3a
Less: miscellaneous tax-exempt income
Less: tax adjustment item EStG 4g
Less: other deductions
Additions
Plus: pro rata non-deductible deductions in accordance with EStG s. 3c and KStG s 8b
Plus: pro rata non-deductible deductions in accordance with EStG s. 3 Nr. 26, 26a and b
Plus: pro rata non-deductible deductions in accordance with EStG s. 3c (1)
Plus: pro rata non-deductible deductions in accordance with EStG s. 3c (4)
Plus: pro rata non-deductible deductions under InvStG
Plus: non-deductible business expenses in accordance with EStG s. 4(5) and (7)
Plus: non-deductible expenses for promotional gifts EStG s. 4_5 s 1 Nr. 1
Plus: non-deductible expenses for entertainment EStG s. 4_5 s 1 Nr. 2
Plus : non-deductible expenses for homeoffice EStG s. 4_5 s 1 Nr. 6b
Plus: non-deductible GewSt EStG s. 4_5b
Plus: non-deductible vehicle costs EStG s. 4_5 s.1 Nr. 6
Travel expenses between home and primary workplace
Non-deductible vehicle costs at least
Plus: other non-deductible business expenses EStG s. 4_5 s.1 Nr. 3, 4, 7-13 and s. 4_7
Plus: reversal of investment deduction under EStG s. 7g(2)
Reversal of investment deduction under EStG s. 7g(2) s.2 previous year
Reversal of investment deduction under EStG s. 7g(2) s.2 year before last
Reversal of investment deduction under EStG s. 7g(2) s.2 2nd year before last
Plus: release of reserves EStG 6c i.V. 6b
Plus: profit mark-up in accordance with EStG s. 6c in conjunction with EStG s. 6b(7) + (10)
Plus: reversal of adjustment item in the case of withdrawals in accordance with EStG s. 4g
Plus: other additions EStG 4h / AO 160
Plus: add-back in accordance with EStG s. 4(4a)
Allocations or deductions after change in method of calculating profit (due to transition profits/losses)
Name of add-backs / deductions
Additional information
Contributions and withdrawals EStG s. 4_4a
Capital withdrawals EStG s. 4_4a
Capital contributions EStG s. 4_4a
Rescission of investment deduction under EStG s. 7g(3) and (4)
Rescission of investment deduction under EStG s. 7g(3) and (4), deducted previous year
Rescission of investment deduction under EStG s. 7g(3) and (4), deducted year before last
Rescission of investment deduction under EStG s. 7g(3) and (4), deducted 2nd year before last
Reversal of investment allowances claim under EStG s. 7g (1)
Other additional information
General information
Document information
Document identifier
Creation date
Reason for creation of document
Document contents
Original language of document
Document disclosable?
Document author
Document author, name
Document author, department
Document author, function
Placeholder for enumeration value
Document author, function, contact person in enterprise
Document author, function, tax advisor
Document author, entity name
Document author, street
Document author, street number
Document author, zip or postal code
Document author, city
Document author, country
Document author, ISO country code
Document author, phone number
Document author, fax number
Document author, e-mail address
Document author, main contact person
Document sender
Document sender, type of ID
Document sender, ID value
Document sender, street
Document sender, house number
Document sender, zip or postal code
Document sender, city
Document sender, entity name
Document sender, contact person in enterprise
Document revision history
List of document revisions with date
Current version number of document
Date of document revision
Document revised by (name)
User-specific document information
Report information
Authorised experts
Name of authorised expert for estimation of pension provisions
Name of other authorised experts (i.e. for appraisals of participations or land)
Report ID
Type of report
Placeholder for enumeration value
Type of report, annual report
Type of report, annual financial report
Type of report, offering prospectus
Type of report, audit report (long-form)
Type of report, report on preparation of annual financial statements
Type of report, annual financial statements
Type of report, cash basis accounting
Type of report, half-yearly financial report
Type of report, expert opinion
Type of report, quarterly financial report
Type of report, other report
Other report, disclosure notes to type of report
Completion status / date of publication
Completion status of report
Placeholder for enumeration value
Preliminary
Final
Date of adoption
Publication before adoption to comply with statutory time limits
Date of publication
Status of report
Placeholder for enumeration value
first-time
Corrected
Modified
Corrected and modified
Same financial statements with more detailed information
Amendment by Tax Administration
Otherwise amended
Report elements
Placeholder for enumeration value
Report elements, management report
Report elements, balance sheet
Report elements, determination of taxable income by comparison of business assets
Report elements, opening balance sheet without income statement
Report elements, interim Management report
Report elements, balance sheet assets
Report elements, balance sheet equity and liabilities
Report elements, income statement
Report elements, income statement in accordance to MicroBilG
Report elements, disclosures to balance sheet
Report elements, statement of changes in fixed assets (gross) with changes in depreciation, amortisation and write-downs
Report elements, statement of changes in fixed assets (gross) excl. changes in depreciation, amortisation and write-downs
Report elements, statement of changes in fixed assets (net)
Report elements, register of fixed assets
Report elements, Appropriation of net income
Report elements, cash flow statement
Report elements, statement of changes in equity
Report elements, tax reconciliation statement
Report elements, account balances to one or more items
Report elements, adjustment of profit due to change in nature of income determination
Report elements, determination of taxable income
Report elements, determination of taxable income in transparent cases
Report elements, determination of taxable income for special cases
Report elements, statement of changes in capital accounts
Report elements, other notes
Report elements, segment report
Explanation of report elements other notes
Report elements, auditor's report
Report elements, report of supervisory board
Report elements, cash basis accounting, determination of commercial income
Report elements, cash basis accounting, determination of taxable income
Report elements, other report elements
Explanation of report elements, other report elements
Allocation of statement of changes in fixed assets
Placeholder for enumeration value
Statement of changes in fixed assets as primary financial statement
Statement of changes in fixed assets disclosed in the notes
Allocation of appropriation of net profit
Placeholder for enumeration value
Appropriation of net profit reported below income statement
Appropriation of net profit disclosed in the notes
Allocation of liability maturity structure
Placeholder for enumeration value
Maturity structure of liabilities in the notes and no maturities of liabilities reported in the balance sheet
Maturity structure of liabilities in the notes and maturities of liabilities up to 1 year reported in the balance sheet
No maturity structure of liabilities in the notes and maturities of liabilities reported in the balance sheet
Allocation of disclosures under sec. 264 (1a) HGB
Placeholder for enumeration value
Disclosures to balance sheet
Disclosures in notes
Disclosures on other place in annual financial statements
Allocation of contingent liabilities
Placeholder for enumeration value
Contingent liabilities to balance sheet
Contingent liabilities in the notes
Allocation of disclosures under MicroBilG
Placeholder for enumeration value
Disclosures under MicroBilG to balance sheet
Disclosures under MicrobilG in the notes
Financial statement type
Placeholder for enumeration value
Annual financial statements
Reorganisation balance sheet, simultaneously annual financial statements
Analysis
Projections
Opening balance sheet
Interim financial statements
Intraperiod figures
Unknown financial statement figures
Prepared according to KWG
Approved according to KWG
Reorganisation balance sheet
Opening balance sheet at begin of liquidation
Liquidation opening balance sheet
Liquidation interim balance sheet
Liquidation closing balance sheet
Winding-up accounts (within the meaning of EStG s. 16)
Other statement type
Explanation of financial statement type, other statement
Tax accounts type for partnerships
Placeholder for enumeration value
Balance sheet, collectively held entity
Special partner balance sheet
Supplementary partner tax accounts
Financial statement type, restated
Income statement ends with net retained profits / accumulated loss
Accounting standards
Placeholder for enumeration value
German GAAP before BilMoG
German GAAP
German GAAP also meeting tax standards (uniform balance sheet)
German GAAP with IAS/IFRS account names
German GAAP with US GAAP account names
German GAAP and KapCoRiLiG
German tax law
IASs/IFRSs
US GAAP
Foreign GAAP
Foreign tax law
Other accounting standards
Explanation of accounting standard, other accounting standard
Industries
Placeholder for enumeration value
Core taxonomy
Accounting regulations for credit institutes, RechKredV
Accounting regulations for credit institutes, RechZahlV
Accounting regulations for insurances, RechVersV
Accounting regulations for caring institutes, PBV
Accounting regulations for hospitals, KHBV
Accounting regulations for owner operated municipal enterprises, Eigenbetriebsverordnung
Accounting regulations for residential renting businesses, JAbschlWUV
Accounting regulations for transport businesses, JAbschlVUV
Instructions to BMELV financial statements (forestry and agriculture)
Main industry
Credit institute code
Placeholder for enumeration value
Building society (RechKredV)
Financial service provider (without settlement services) (RechKredV)
German central cooperative bank (RechKredV)
Giro centre (RechKredV)
Investment trust (RechKredV)
Credit cooperative (RechKredV)
Credit cooperative with commodities transactions (RechKredV)
Pfandbrief Act (RechKredV)
Pfandbrief bank (RechKredV)
Pfandbriefbank & ö.R. Anstalt (RechKredV)
Ship mortgage bank (RechKredV)
Settlement services (RechKredV)
Sparkasse (RechKredV)
Universal institute (RechKredV)
Insurance branch
Placeholder for enumeration value
Indemnity and accident insurance (incl. if applicable reinsurance) (RechVersV)
Reinsurance (RechVersV)
Life and health insurance (incl. if applicable reinsurance) (RechVersV)
Pension and burial fund (RechVersV)
Life insurance with direct accident insurance business (RechVersV)
Indemnity and accident insurance with direct large scale health insurance like a life insurer (RechVersV)
Accounting regulations for pension funds (RechPensV)
Income statement format
Placeholder for enumeration value
Total cost (nature of expense) format
Cost of sales (function of expense) format
Other income statement format
Explanation of income statement format, other income statement format
Basis of consolidation
Placeholder for enumeration value
Unconsolidated/Single-entity financial statements
Consolidated financial statements
Consolidated financial statements, national
Consolidated financial statements, world
Sub-group consolidated financial statements
Combined financial statements
Unknown consolidation type
Other basis of consolidation
Explanation of basis of consolidation, otherbasis of consolidation
Included in consolidated financial statements?
Placeholder for enumeration value
Consolidated
Not group company
Unconsolidated group company
Unknown consolidation
Report forms part of
Name of collectively held entity
Entity ID numbers, collectively held entity
Reporting date, collectively held entity
Disclosures on reporting period
Start of reporting period
End of reporting period
Start of tax year
End of tax year
Balance sheet date
Start of prior fiscal year
End of prior fiscal year
Balance sheet closing date (previous year)
Audit
Auditors' report/non-affirmative auditors' report/text of certificate
Title of auditors' report/non-affirmative auditors' report/text of certificate
Placeholder for enumeration value
Auditors' report
Auditors' report, single-entity financial statement
Auditors' report, consolidated financial statement
Non-affirmative auditors' report
Non-affirmative auditors' report, single-entity financial statement
Non-affirmative auditors' report, consolidated financial statement
Text of certificate
Text of auditors' report/text of non-affirmative auditors' report/text of certificate
Auditors' report, introductory paragraph
Auditors' report, scope paragraph
Auditors' report, Auditors' assessment
Auditors' report, References to auditors' assessment
Auditors' report, Reference to going concern risk
Audit opinion
Placeholder for enumeration value
Unqualified auditors' report
Auditors' report with reservations
Qualified auditors' report
Non-affirmative auditors' report (IDW AuS 400)
Review (IDW AuS 900)
Not audited
Audit unknown
Auditors' report, place of issue
Auditors' report, date of issue
Auditor
Auditor, Name of audit firm
Auditor, type of auditor
Placeholder for enumeration value
Auditor, type of auditor, Wirtschaftspruefer/German public auditor
Auditor, type of auditor, Vereidigter Buchpruefer/German sworn auditor
Auditor, type of auditor, tax adviser (Steuerberater)
Auditor, type of auditor, tax adviser (Steuerbevollmaechtigter)
Auditor, type of auditor, unknown auditor type
Auditor, type of auditor, other auditor type
Explanation of auditor, type of auditor, other auditor type
Name of auditor(s), name of first auditor
Auditor, electronic signature
Preparation certificate
Type of certificate
Placeholder for enumeration value
Certificate without appraisal
Certificate with plausibility appraisal
Certificate with comprehensive appraisal
Differing instructions: certificate without appraisal, plausiblity test of single items
Differing instructions: certificate of plausibility and comprehensive appraisal of single items
not certified
Certificate heading
Certificate text
Place of issue
Date of issue
Issuer of certificate
Name issueing person or company
Qualification of issuer
Placeholder for enumeration value
Qualification of issuer, Wirtschaftspruefer/German public auditor
Qualification of issuer, Vereidigter Buchpruefer/German sworn auditor
Qualification of issuer, tax adviser (Steuerberater)
Qualification of issuer, tax adviser (Steuerbevollmaechtigter)
Qualification of issuer, other auditor type
Explanation of originator qualification, other
Name of issuer
User-specific report information
Entity information
Entity identifiers
Entity name
Former entity names
Entity name, date of most recent change
First name
Legal form
Placeholder for enumeration value
Legal form, professional (under EStG sec.18)
Legal form, sole trader (male)
Legal form, sole trader (female)
Legal form, sole proprietorship
Legal form, professional (under EStG sec.18) (calculating with cash basis)
Legal form, trader (calculating with cash basis)
Legal form, selfemployed home contractor or equivalent person under Heimarbeitergesetz (HAG)
Legal form, agricultural or forest manager - sole trader
Legal form, associate
Legal form, partner in commercial partnership
Legal form, other legal form, other/foreign type of sole proprietorship
Legal form, other selfemployed contractor (excepting home contractors or equivalent persons under Heimarbeitergesetz (HAG))
Legal form, other individual
Legal form, other selfemployed persons
Legal form, stock corporation (AG)
Legal form, other revenue cooperative or commercial cooperative
Legal form, public law institution
Legal form, branch of a foreign insurance company
Legal form, registered cooperative
Legal form, registered association
Legal form, regional authority
Legal form, limited liability company (GmbH)
Legal form, other legal person under commercial law
Legal form, general partner limited company (GmbH)
Legal form, public law company
Legal form, credit union, offering loans exclusively to members
Legal form, agricultural cooperative for farming and/or management
Legal form, private limited company by shares
Legal form, association, anstalt, stiftung, foundation, and sub fund without legal personality
Legal form, religious denomination with status as public corporation
Legal form, public utility, transport, or port services institution
Legal form, public or state supervised savings banks
Legal form, public (government owned) insurance company
Legal form, (Village) Commons
Legal form, REIT entity
Legal form, seerechtliche Gesellschaft (company under marine law)
Legal form, societas Cooperativa Europaea (European cooperative company)
Legal form, societas Europaea (European company)
Legal form, other legal/ foreign form: corporation
Legal form, other legal person under private law
Legal form, other public law loan institution (Kreditanstalt des öffentlichen Rechts)
Legal form, state or central bank
Legal form, foundation or stiftung (civil law)
Legal form, entrepreneur company (limited liability)
Legal form, mutual insurance company
Legal form, bankers' bank (offering loans exclusively to members and only undertaking tasks in and for the cooperative)
Legal form, stock corporation (AG) & Co limited partnership
Legal form, stock corporation (AG) & Co unlimited partnership
Legal form, sleeping partner, participating in hidden reserves
Legal form, European economic interest group
Legal form, civil law cooperative
Legal form, limited liability company (GmbH) & Co limited partnership
Legal form, limited liability company (GmbH) & Co unlimited partnership
Legal form, limited partnership
Legal form, partnership limited by shares
Legal form, partner
Legal form, general partnership
Legal form, partnership of professionals (under ESTG sec.18)
Legal form, partnership of professionals with limited professional liability (PartGmbB)
Legal form, other legal/foreign type of partnership
Legal form, other partnerships and cooperatives (e.g. buildings)
Legal form, legal form under foreign law (registered in Cooperative's Register)
Legal form, legal form under foreign law (registered in the register for commercial partnerships or sole proprietors HRA)
Legal form, legal form under foreign law (registered in the register of corporate entities HRB)
Legal form, legal form under foreign law (registered in Professional's Partnership Register)
Legal form, other legal form
Explanation of legal form, other/foreign type of sole proprietorship
Explanation of legal form, other/foreign legal type of corporate entity
Explanation of legal/foreign type of partnership
Explanation of legal form, other legal form
Former legal forms
Placeholder for enumeration value
Former legal form, professional (under EStG sec.18)
Former legal form, sole trader (male)
Former legal form, sole trader (female)
Former legal form, sole proprietorship
Former legal form, professional (under EStG sec.18) (calculating with cash basis)
Former legal form, trader (calculating with cash basis)
Former legal form, selfemployed home contractor or equivalent person under Heimarbeitergesetz (HAG)
Former legal form, agricultural or forest manager - sole trader
Former legal form, associate
Former legal form, partnership of professionals with limited professional liability (PartGmbB)
Former legal form, partner in commercial partnership
Former legal form, other Former legal form, other/foreign type of sole proprietorship
Former legal form, other selfemployed contractor (excepting home contractors or equivalent persons under Heimarbeitergesetz (HAG))
Former legal form, other natural person
Former legal form, other selfemployed persons
Former legal form, stock corporation (AG)
Former legal form, other revenue cooperative or commercial cooperative
Former legal form, public law institution
Former legal form, branch of a foreign insurance company
Former legal form, registered cooperative
Former legal form, registered association
Former legal form, regional authority
Former legal form, limited liability company (GmbH)
Former legal form, other legal person under commercial law
Former legal form, general partner limited company (GmbH)
Former legal form, public law company
Former legal form, credit union, offering loans exclusively to members
Former legal form, agricultural cooperative for farming and/or management
Former legal form, private limited company by shares
Former legal form, association, anstalt, stiftung, foundation, and sub fund without legal personality
Former legal form, religious denomination with status as public corporation
Former legal form, public utility, transport, or port services institution
Former legal form, public or state supervised savings banks
Former legal form, public (government owned) insurance company
Former legal form, (Village) Commons
Former legal form, REIT entity
Former legal form, seerechtliche Gesellschaft (company under marine law)
Former legal form, societas Cooperativa Europaea (European cooperative company)
Former legal form, societas Europaea (European company)
Former legal form, other legal/ foreign type of corporate entity
Former legal form, other legal person under private law
Former legal form, other public law loan institution (Kreditanstalt des öffentlichen Rechts)
Former legal form, state or central bank
Former legal form, foundation or stiftung (civil law)
Former legal form, entrepreneur company (limited liability)
Former legal form, mutual insurance company
Former legal form, bankers' bank (offering loans exclusively to members and only undertaking tasks in and for the cooperative)
Former legal form, stock corporation (AG) & Co limited partnership
Former legal form, stock corporation (AG) & Co unlimited partnership
Former legal form, sleeping partner, participating in hidden reserves
Former legal form, European economic interest group
Former legal form, civil law cooperative
Former legal form, limited liability company (GmbH) & Co limited partnership
Former legal form, limited liability company (GmbH) & Co unlimited partnership
Former legal form, limited partnership
Former legal form, partnership limited by shares
Former legal form, partner
Former legal form, general partnership
Former legal form, partnership of professionals (under ESTG sec.18)
Former legal form, other legal/foreign type of partnership
Former legal form, other partnerships and cooperatives (e.g. buildings)
Former legal form, legal form under foreign law (registered in Cooperative's Register)
Former legal form, legal form under foreign law (registered in the register for commercial partnerships or sole proprietors HRA)
Former legal form, legal form under foreign law (registered in the register of corporate entities HRB)
Former legal form, legal form under foreign law (registered in Professional's Partnership Register)
Former legal form, other legal form
Explanation of former legal form, other/foreign type of sole proprietorship
Explanation of former legal form, other/foreign legal type of corporate entity
Explanation of former legal/foreign type of partnership
Explanation of former legal form, other legal form
Legal form, date of most recent change
Date of formation
Register entry
Type of register
Placeholder for enumeration value
Commercial register
Register of cooperatives
Register of LLPs
Register of associations
Register of foundations
Commercial register entry, prefix
Commercial register entry, section
Commercial register entry, number
Commercial register entry, suffix
Commercial register entry, court of registration
Date of first registration
Year of most recent tax audit
Size class of entity
Placeholder for enumeration value
Large corporate entity (& co) under HGB s. 267
Medium-sized corporate entity (& co) under HGB s. 267
Small corporate entity (& co) under HGB s. 267
Tiny corporate entity (& co) under HGB s. 267a
Company under PublG ss. 1, 11
Other businesses
Disclosure criterions
Criterions of disclosures on their merits
Exemption reasons
Placeholder for enumeration value
Exemption under HGB s. 264(3)
Exemption under PublG s. 5(6)
Exemption under HGB s. 264b
Exemption under HGB s. 293
Exemption under HGB s. 290 5
Exemption under HGB s. 291 1
Exemption under HGB s. 291 2
Other exemptions
Independent mandantory disclosures of bank and insurance branch offices
Disclosures under articles of association or voluntary disclosures (HGB s. 328(2))
Criterions for scope of disclosures
Capital market orientation in accordance to HGB s.264d
Profit shares of natural persons as shareholders of a GmbH determined
Other determinants to extent of disclosure
Registered office
Registered office, street
Registered office, house number
Registered office, zip or postcode
Registered office, city
Registered office, country
Registered office, ISO country code
Management office
Management office, street
Management office, house number
Management office, zip or postcode
Management office, city
Management office, country
Management office, ISO country code
Entity ID numbers
commercial register number
VAT ID No.
13-digit tax number
Personal tax ID number
business tax ID number
4-digit federal tax office identification number
Entity ID numbers, collectively held entity, Bundesbank group entity number
Entity ID numbers, collectively held entity, Bundesbank borrower number
Entity ID numbers, collectively held entity, individual ID
Entity ID numbers, collectively held entity, recipient ID
Entity ID numbers, collectively held entity, sender ID
Legal Entity Identifier
Customer ID
Entity ID numbers, collectively held entity, other ID
Bank Account
Account Holder
Bank Name
Kind of credit institute
Bank Code
Account Number
IBAN
BIC
Business
Industry or sector
Type of industry or sector code
Placeholder for enumeration value
WZ93
NACE
NACE 1.1
NACE 2.0
WZ2003
WZ2007
WZ2008
SIC
Other industry key
Explanation of type of industry or sector code, other industry key
Industry or sector code no.
Industry or sector code, plain text
VAT characteristics
VAT characteristics, tax collection
Placeholder for enumeration value
VAT characteristics, tax collection, standard taxation
VAT characteristics, tax collection, small business UStG sec. 19
VAT characteristics, tax calculation
Placeholder for enumeration value
VAT characteristics, tax calculation, regular tax scheme (UStG sec. 16)
VAT characteristics, tax calculation, VAT Cash Accounting Scheme (UStG sec. 20)
VAT characteristics, tax rates
Placeholder for enumeration value
VAT characteristics, tax rates, standard taxation
VAT characteristics, tax rates, Flat Rate Scheme for small businesses (§ 23 UStG)
VAT characteristics, tax rates, Flat Rate Scheme for agriculture and forestry (§ 24 UStG)
VAT characteristics, tax rates, other
VAT characteristics, VAT period
Placeholder for enumeration value
VAT characteristics, VAT period, month
VAT characteristics, VAT period, quarter
VAT characteristics, annual accounting scheme
Classification of income
Placeholder for enumeration value
Income from forestry and agriculture
Income from trade
Income from self-employment
Other cases
Status of entity
Placeholder for enumeration value
Company recently merged
Company in insolvency
Company in liquidation
Company in restructuring
Transferred reorganisation (asset deal)
Public listing information
Exchange name
Trading symbol
Market segment of the listing
Type of security
Securities code number (WKN)
International Securities Identification Number (ISIN)
Consolidated tax group for corporation tax and income tax
Placeholder for enumeration value
Consolidated tax group parent
Consolidated tax group mezzanine parent
Scope of atypical silent partnership
Placeholder for enumeration value
In the complete business
in a part of the business
Consodidated tax group subsidiary
Parent entity
Parent entity, name of parent entity
Parent entity, name of parent entity, former names
Parent entity, name of parent entity, date of most recent change
Parent entity, legal form
Parent entity, legal form, former legal forms
Parent entity, legal form, date of most recent change
Parent entity, domicile
Parent entity, domicile, street
Parent entity, domicile, street number
Parent entity, domicile, zip or postal code
Parent entity, domicile, city
Parent entity, domicile, country
Parent entity, domicile, country, ISO country code
Parent entity, ID numbers
Parent entity, ID numbers, commercial register number
Parent entity, ID numbers, VAT ID No.
Parent entity, ID numbers, 13-digit tax number
Parent entity, ID numbers, personal tax ID number
Parent entity, ID numbers, business tax ID number
Parent entity, ID numbers, 4-digit federal tax office identification number
Parent entity, ID numbers, Bundesbank group entity number
Parent entity, ID numbers, Bundesbank borrower number
Parent entity, ID numbers, Individual ID
Parent entity, ID numbers, Recipient ID
Parent entity, ID numbers, Sender ID
Legal Entity Identifier
Parent entity, ID numbers, Other ID
Explanation of entity ID numbers, collectively held entity, other ID
Entity with determination of income for special cases
Placeholder for enumeration value
Non-tax-privileged corporation with commercial business/es
Tax-privileged corporation with commercial business/es
Body governed by public law with services with commercial character (utilities)
Entity with determination of income for merchant vessels in international traffic
Transmission option of an entity with commercial business/es or service/s
Placeholder for enumeration value
Balance sheet and income statement of an umbrella corporation/body (report element: balance sheet and income statement) and / or tax balance sheet/s and income statement/s of commercial business/es or service/s of the corporation or body governed by public law [table]
Tax balance sheet/s and / or income statement/s of commercial business/es or service/s of a corporation or body governed by public law [table] without transmission of contents in report elements
Balance sheet and income statement of an umbrella corporation/body (report element: balance sheet and income statement) as well as simple auxiliary calculation of commercial business/es or service/s of the corporation or body governed by public law
Simple auxiliary calculation of commercial business/es or service/s of a corporation or body governed by public law without balance sheet and income statement of umbrella corporation/body [report elements of balance sheet and income statement]
Domestic branch of foreign company
Placeholder for enumeration value
Branch office under German Commercial Law (HGB)
Other establishments
Partner
Name of partner
First name of partner
Group's internal key /number for identification of partner
Group name (statement of changes in capital accounts of commercial partnerships, general partner)
Placeholder for enumeration value
General partners - personally liable partner of a general partnership
General partners - fully liable partner
General partners - other managing partner without limitation of liability
General partners - trustee
Partner with limited liability - limited partner
Partner with limited liability - other managing partner with limited liability
Partner with limited liability - trustee
Partner with limited liability - trustee acting for a trustor with limited liablity
Indirect partner
Resigned partners and their assignees or successors
Current number of partner in tax return for assessment of tax base (Form FB)
Investor's number (if provided) in tax return for assessment of tax base
13-digit tax number of shareholder
Personal tax ID number
Business tax ID number
Shareholder profit allocation formula
Shareholder profit allocation formula, date of intraperiod change
Shareholder profit allocation formula, former allocation formula
Legal form of shareholder
Placeholder for enumeration value
Natural person - private assets
Natural person - business assets
Partnership
Corporate entity
Shareholder investment ratio
Numerator
Denominator
Special balance of partner required?
Supplementary partner tax accounts required?
Contact person
Contact person, name
Contact person, department
Contact person, function
Contact person, phone number
Contact person, fax number
Contact person, e-mail address
Entity website
Website description
Website URL
Source of information
URL, entitiy logo
User-specific entity information
Automated numbering of dedicated parts of the report
Explanation of entity ID numbers, collectively held entity, other ID
Explanation of entity ID numbers, collectively held entity, other ID

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