Bundesportal | Applying for a Separate Determination on the Return of Capital Contributions for Tax Purposes in Accordance with the German Corporation Tax Act (Körperschaftsteuergesetz)

If foreign companies from the EU or the EEA make repayments or payments from contributions to German shareholders, they can file an application for separate determination of a return of contributions for tax purposes in favor of their shareholders.

Unfortunately this specification of service has not yet been completely translated.

Please select where you would like to apply for the service:

Information about the service depends on the selected region. In most cases, you can specify your place of residence or select the place where you want to use the service.