Overdraft

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The overdraft is a legal term from tax law in accordance with Section 4 (4a) sentence 2 of the Income Tax Act .

An over-sampling occurs when the fiscal year , a higher amount of money is taken as profit earned and retail deposits have been made.

It is calculated as follows: 

   Überentnahme= 
   Entnahmen
   ./. Gewinn
   ./. Einlagen

If the result of this calculation is positive, there is an overdraft. If the number is equal to "zero" or less than "zero", there is no overdraft.