Among other things, it is used to determine the tax profit of the accounting company (according to EStG, see also types of income ). The EStG itself does not know the concept of the tax balance sheet ; However, this is legally defined in (2) sentence 2 EStDV : "The tax balance sheet is a balance sheet that complies with tax regulations." If a balance sheet also serves as a commercial balance sheet because it meets both tax law and commercial law accounting regulations, it is called a uniform balance sheet .
The tax balance is generally to be sent to the tax authorities in electronic form as an XBRL data set in accordance with a taxonomy drawn up by the Federal Ministry of Finance ( e-balance sheet ). The taxonomy published by the Federal Ministry provides detailed requirements for reporting individual balance sheet items . The level of detail goes well beyond the classification scheme of HGB. Special items are available in the XBRL format for the transition from a pure trade balance to a tax balance.
In Germany , for example, the special regulations on deduction for wear and tear (AfA) must be observed in the tax balance sheet , which differ from the regulations in other countries. Differences can also arise here under other aspects - for example from the perspective of a company's controlling .