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The profits from the sale and rental or lease of products and goods that are typical of the usual commercial activities of the limited liability company and from services that are typical of the usual commercial activities of the limited liability company after deduction of sales reductions and value added tax are to be disclosed as sales revenue. § 277 Para. (1) HGB (German Commercial Code)
In the event of Group membership, the turnover is to be reduced by the internal turnover between the members that belong to the Group. § I Clause 1.4 Contribution Rules
For example, the following belong to the sales revenue:
- Income from the sale, rental or lease of products
- Income from patents and licences
- Export turnover
- Fees for services
Number of employees
Employees are all dependent workforce members that are obligated to render services as instructed by the employer on the basis of an employment contract under private law.
The number of employees is based on the average number of employees engaged during the financial year in accordance with § 285 No. 7 HGB.
Proportional consideration of part-time employees is possible on the basis of their hours worked (pro rata temporis).
For example, the employees include:
- Part-time and full-time employees at home and abroad
- Employees on maternity and parental leave
- Home workers
- Marginal and short-term employees
- Temporary employees
For example, the employees do not include:
- Placement students
- Legal representatives such as directors, board and supervisory board members
- Contract workers
- Service providers (independent, non-employed lawyers and tax consultants)
ICT turnover or number of ICT employees
The ICT turnover is the turnover that a company achieves with products and services in the area of activity of Bitkom in accordance with Appendix 1 of the Contribution Rules.
The number of ICT employees is the part of the workforce that is directly or indirectly occupied with provision of the service portfolio in the area of activity of Bitkom in accordance with Appendix 1 of the Contribution Rules.
Prerequisites for contribution calculation on the basis of ICT turnover or ICT employees:
- Full membership is required.
- The ICT turnover and the number of ICT employees are to be attested by an accountant or a certified auditor or are to be demonstrated in another suitable manner.
Trading and leasing turnover with third-party products
Trading and leasing turnover with third-party products is turnover that a company achieves from the sale and resale of movable material assets wherein these products are not manufactured or altered by the company itself.
External turnover with remote third parties
External turnover is turnover that is attained by an IT company outside of its Group.
Prerequisites for contribution calculation on the basis of external turnover:
- The parent company must not be active in the ICT sector.
- External turnover must not amount to more than 50% of the total turnover.
- The amount of the external turnover is to be attested by an accountant or a certified auditor or is to be demonstrated in another suitable manner.
Consumer electronics turnover
Turnover from the consumer electronics sector is turnover in accordance with Appendix 1 of the Contribution Rules.
For example, this includes:
- Flat TVs
- DVD and Blu-ray players and recorders
- Digital camcorders and digital cameras
- Set-top boxes
- Portable audio and home audio
- Games consoles
- Storage media