Taxation of
Anniversary Reserves 
Use
As of 01/01/1999, anniversary reserves (stipulated by the BMF ruling 14 0602/6-IV/14/99 from 10/27/1999), must be considered for taxation.
Using the report Reserves for Anniversary Bonuses ( RPCJUBA1 ), you can also calculate the taxation of the reserve amount. This calculation is based on item 2.2 of the ruling cited above.
The changeove-rule for the years 1994-1998 (item 3 of the ruling) cannot be represented using the report RPCJUBA1. The report cannot take previous reserve amounts into account that have already been stored, and thus cannot add annual amounts.
This means that the reserve amount for the years 1994-1998 are not taken into account for taxation or subtracted. The basic sum for the years 1994-1998 (and with the liquidation of reserves in 1993 all amounts for 1999) must be subtracted from all taxable reserve amounts calculated by the report.
The selection screen for report RPCJUBA1 has been enhanced to include the following fields:
The ALV list output for the report now contains the field Reserves EStG . You can take the calculated reserve amount for taxation from this field. Note that the basic amount is not valid for taxes and does not figure into this amount.
Effects on System Administration
If you use variants of the report RPCJUBA1 , you must create new variants.