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Form 200. Corporate Income Tax Declaration 2019

4.3.2 Code 01032 Capitalization reserve

  1. 4.3.2.1 Scope of application
  2. 4.3.2.2 Requirements
  3. 4.3.2.3 Reduction limit
  4. 4.3.2.4 Insufficiency of the tax base
  5. 4.3.2.5 Incompatibility
  6. 4.3.2.6 Non-compliance with requirements
  7. 4.3.2.7 Completion of form 200
  8. 4.3.2.8 Completion of the itemized amounts (table on page 20 bis)