§ 146 Tax Act (StG) - Attachments to the Tax Return

1. Natural persons must attach the following to the tax declaration

a. Salary statements for all income from employment,

b. Certificates of compensation as a member of the administration or another body of a legal entity,

c. Lists of all securities, receivables, and debts,

d. Certificates indicating the type and amount of personal contributions to occupational pension schemes and recognized pension forms, provided they are not listed in the salary statement.

2. Natural persons with income from self-employment and legal entities must attach to the tax declaration

a. * the signed annual financial statements (balance sheets, profit and loss accounts) of the tax period or

b. * in the case of simplified accounting pursuant to Article 957 Paragraph 2 of the Obligations Code: Statements of income and expenses, the financial position, as well as private withdrawals and deposits during the tax period.

3. In addition, corporations and cooperatives must disclose the equity capital serving their assessment for profit tax at the end of the tax period or tax obligation. This consists of the paid-in share or nominal capital, the contributions, premiums, and grants recognized in the commercial balance sheet in accordance with § 27 Paragraphs 4-8, the disclosed and the hidden reserves formed from taxed profits, as well as that part of the borrowed capital that economically constitutes equity.

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