Anlage GK Add-Back Cheat Sheet — the lines ELSTER won’t do for you
ELSTER für Ausländer — Template Pack v1. Educational material, not tax advice. Line numbers (Zeile/”Z”) shift between form years — always confirm against the current year’s form. Examples use fictional numbers.
The mental model
Anlage GK starts from your Jahresüberschuss/Jahresfehlbetrag laut Steuerbilanz and walks to taxable income via add-backs (nicht abziehbare Aufwendungen) and deductions. The E-Bilanz import pre-fills a lot — your job is the handful of add-backs it does not do, and making sure you don’t double-count the ones it did.
Add-back 1: Late fees & other steuerliche Nebenleistungen → Zeile 88*
The trap: if your company’s actual KSt/GewSt is €0 (losses), but your GuV shows an amount under “Steuern vom Einkommen und Ertrag” — that amount is probably not tax. It’s Verspätungszuschläge, Säumniszuschläge, Zinsen — steuerliche Nebenleistungen.
- They are non-deductible (§10 Nr. 2 KStG) → must be added back.
- They are not KSt/GewSt themselves → do not put them on the lines for Körperschaftsteuer/Gewerbesteuer add-backs (Z81/Z84-type lines). Use the “andere steuerliche Nebenleistungen” line (Z88-type).
Fictional example: GuV shows €300 “Steuern v. Eink. u. Ertrag” = €200 Verspätungszuschlag for year X-2 + €100 for X-1. Add back the full €300 on the Nebenleistungen line.
Add-back 2: Bewirtung — the 30% → Zeile 90*
Business meals (Bewirtungskosten): only 70% deductible (§4 Abs. 5 Satz 1 Nr. 2 EStG). The non-deductible 30% is an add-back on the “§4 Abs. 5” line (Z90-type, covers Nr. 1–4).
- A proper E-Bilanz already splits Bewirtung into abziehbar/nicht abziehbar accounts — pull the nicht-abziehbar total from there.
- Fictional example: €180 of Bewirtung in the year → €54 add-back.
The double-count check (do this before typing anything)
When you use “Daten übernehmen” to import the E-Bilanz into KSt 1, ELSTER may have already filled some add-back lines from the E-Bilanz data. Before you type your add-backs:
- [ ] Open Anlage GK and read every pre-filled line.
- [ ] If a line already contains your add-back, don’t enter it again.
- [ ] If it’s empty, enter it yourself.
The reconciliation target
- Anlage GK Z300-type line (“Einkünfte aus Gewerbebetrieb”) is the number that must equal the corresponding line in GewSt 1 A (Z39-type “Gewinn aus Gewerbebetrieb”).
- If those two don’t match, something is wrong — stop and find it.
Sanity checklist before submitting
- [ ] Started from Jahresfehlbetrag/Jahresüberschuss laut Steuerbilanz (not HGB, if they differ)
- [ ] Nebenleistungen added back on the right line (not as KSt/GewSt)
- [ ] Bewirtung 30% added back
- [ ] No add-back entered twice (prefill check done)
- [ ] GK final income line == GewSt income line
- [ ] Anlage WA: answered the “Verträge mit Gesellschaftern” question honestly — any new or changed shareholder agreement in the year (e.g. a new Gesellschafterdarlehen) = Ja
- [ ] Übertragungsprotokoll PDF saved for both returns
* Zeile numbers as of recent form years — verify on the current form.