Example: €90,000 net income, two partners
Partners and amounts are invented. Anna holds 60 percent, Ben 40 percent. Anna receives €24,000 a year for managing the partnership, Ben €1,800 interest on his loan to it. Both are booked as expenses and already deducted from the net income.
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Partnership€90,000after €25,800 special remuneration booked as expenses
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Anna, 60%€54,000Ben, 40%€36,000
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Anna, management+€24,000Ben, loan interest+€1,800
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Anna€78,000Ben€37,800€115,800 together; this is how the shares enter the partnership return
If the partnership makes a loss and a limited partner is involved, ZepDesk also shows which part of their share can only be offset under § 15a EStG.
What your partnership files, and where ZepDesk produces it
| Obligation | In ZepDesk | Limit |
|---|---|---|
| Books and accounts§ 238, § 242 HGB | Double-entry bookkeeping with SKR03 or SKR04 and annual accounts for OHG and KG; a GbR without a bookkeeping obligation keeps the cash-basis statement, EÜR or balance sheet | ZepDesk does not keep special or supplementary balance sheets. |
| Profit allocation§ 15(1) EStG | Share per partner, special remuneration for management, rent or loans first, status from “Berechnet” (calculated) to “Festgestellt” (determined) | You record the share for each partner. |
| Capital accounts | Contributions, withdrawals, profit and loss shares per partner, with opening and closing balance of the year | ZepDesk does not yet produce the capital account development for limited partners with a loss (Anlage FE). |
| Partnership return§ 180 AO | Return with Anlage FB and FE, for business or self-employed income. ZepDesk reads the profit from the balance sheet or Anlage EÜR; you enter the details of the partnership. | It is submitted if your mandate covers it; otherwise you or your tax firm file it. |
| VAT§ 18 UStG | Advance return, EC Sales List and permanent filing extension from your entries, taxes and ELSTER | You approve every filing before it is transmitted. |
| Trade tax§ 14a GewStG | For a commercial partnership, the return with add-backs, reductions and the allowance of €24,500 | It is submitted if your mandate covers it; otherwise you or your tax firm file it. |
A GmbH & Co. KG books the corporation plan because it prepares its accounts like a corporation (§ 264a HGB). Its general partner GmbH is a company of its own under the same login; together they cost €158 a month. How several companies work side by side is described under group with a holding company.
What ZepDesk does not take on
If partners joined or left during the year, the partnership booked donations, it earns income from agriculture and forestry, a GbR without legal capacity lacks an authorised recipient, or a partner lives abroad, no partnership return is produced. ZepDesk then names the reason.
Special remuneration appears in the special area of the return; you keep special and supplementary balance sheets elsewhere.
ZepDesk calculates with the shares and remuneration you enter.
Start with your partnership.
€49 a month per partnership including VAT, no charge per user.