Integration steuerlicher Rücklagen gemäß § 62 AO in eine zahlungsstromorientierte Mittelverwendungsrechnung als geeigneter Nachweis der zeitnahen und satzungsmäßigen Mittelverwendung gemäß § 55 Abs. 1 Nr. 5 AO

With increasing size of a tax-privileged corporation, the need of its management for systematically correct and IT-supported accounting of fund allocation grows, especially as a means of documenting timely and statutory usage of funds. Moreover, timely fund allocation offers a scope of action which these corporations can use only by means of tax reserves. This may both enable them to implement well-deliberated and controllable allocation of funds, and lower the risk of losing the status of being tax-privileged. In order to most efficiently exploit the scope of action using tax reserves, it is necessary to document the allocation to reserves as systematically as possible, complying with all requirements stated by fiscal authority. In this article, an innovative format of documenting tax reserves is presented. By depicting tax reserves in a grid, all elements of a type of reserve as well as their development are systematically captured. Both the depiction of free reserves and the way of determining accumulated needs is to be considered as innovative. An equally innovative and strictly cash flow-oriented accounting of fund allocation serves as a data basis for determining the capacity for reserve allocation and the assessment base for free reserves. Associating the development of reserves with the accounting of fund allocation completes the latter. It is sufficient, to register the compact information of the reserves grid in terms of a summary of tax reserves. By systematically combining the grid-shaped depiction of reserves with the accounting of fund allocation, an extensive and, above all, transparent information system is provided which may lead to more legal certainty.