Apply for separate determination of the return of capital contributions for tax purposes in accordance with the German Corporation Tax Act (Körperschaftsteuergesetz) Unfortunately this specification of service has not yet been completely translated.
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 favour of their shareholders.
Foreign companies are generally not required to maintain a taxable deposit account. However, corporations and associations of persons from EU/EEA member states with domestic shareholders may apply for a separate determination of a non-taxable return of contributions.
The object of the determination is all payments made by the applicant from its fictitious taxable contribution account.
When filing the application, not only the contributions and benefits of domestic shareholders must be stated, but in principle all contributions and benefits. The obligation to provide evidence begins at the point in time at which contributions were made, the repayment of which is claimed.
The application must be submitted in writing on an officially prescribed form to the tax authority that is locally responsible for taxing the applicant's income at the time the application is submitted. If no tax authority is locally responsible at the time of application, the application must be submitted to the Federal Central Tax Office (BZSt).
Foreign investment funds that make payments to their domestic shareholders in accordance with sections 16 and 34 of the Investment Tax Act 2018 (InvStG) can no longer apply for the separate determination of a tax return of contributions in accordance with the Corporation Tax Act as of the 2018 assessment period.
When applying for the return of deposits, you must submit:
- Certificate from the foreign tax authority confirming the applicant's unlimited tax liability for the period applied for.
- Information on the applicant's limited corporate tax liability in Germany, naming assets and activities in Germany, for examination by the competent authority in accordance with section 27(8) sentences 5 and 6 of the Körperschaftsteuergesetz (KStG - German Corporation Tax Act)
- current excerpt from the commercial register
- a company overview showing how the individual companies came into being and are connected with each other: the overview must show how long the individual companies have existed (for example in the form of an organisation chart)
- the amount of the share held by the domestic shareholder
- if applicable, power of representation in accordance with § 80 of the German Fiscal Code (AO) and power of attorney to receive payments
- own development of the various components of the equity capital including a development of the deposit balance from the time when deposits were made, the repayment of which is claimed, at the earliest since 1.1.1977
- Annual financial statements with reconciliation accounts to German tax law in analogous application of § 60 of the Income Tax Implementing Regulation (EStDV) from the period from which contributions were made, the repayment of which is claimed, at the earliest since 1.1.1977
Resolutions and evidence of the actual implementation of
- contributions for which repayment is claimed, at the earliest since 1.1.1977
- Benefits for the assessment period applied for
- Changes in the nominal capital from the period from which contributions were made, the repayment of which is claimed, at the earliest since 1.1.1977.
- Conversions from the period from which contributions were made, repayment of which is claimed, not earlier than 1/1/1977
You must prove the amount and the actual execution of cash contributions and cash benefits by submitting account statements (bank records showing the payer and payee).
In the case of contributions in kind and contributions in kind, you must provide evidence by submitting contractual documents (e.g. transfer, loan or merger agreement) and accounting records.
To determine the value of contributions in kind (shares, receivables or other assets), you must provide evidence, for example in the form of a valuation report.
Contributions and benefits that have not been proven cannot be taken into account.
Formulare auf der Internetseite des Bundeszentralamts für Steuern (BZSt) unter "Benötigte Unterlagen und Berechnungen"
- Forms: yes
- Online procedure possible: no
- Written form required: yes (signed application)
- Personal appearance: no
Formular (Formular-ID 034088_09) im Formular-Management-System (FMS) der Bundesfinanzverwaltung (BFINV)
Applications for the return of contributions for tax purposes may be submitted by:
- Corporations or
- associations of persons
from another Member State of the European Union or a State of the European Economic Area (EEA), who are resident in the other State
- are subject to unlimited tax liability and
- can grant benefits within the meaning of § 20 paragraph 1 number 1 or 9 of the German Income Tax Act (EStG)
Section 27 (8) KStG
§ 27 Absatz 8 Körperschaftsteuergesetz (KSt)
Weitere Informationen zur Statusbescheinigung auf der Internetseite des Bundeszentralamts für Steuern (BZSt)
Schreiben "Gesonderte Feststellung von Nennkapitalrückzahlungen bei ausländischen Kapitalgesellschaften (§ 27 Absatz 8 KStG)" des Bundesministeriums für Finanzen (BMF) auf der Internetseite des Bundeszentralamts für Steuern (BZSt)
You must submit the application for
separate determination of a
tax return of capital contributions in writing using the officially prescribed form to the locally competent tax authority or to the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt).
Variant 1: You must submit the application in writing to the tax authority that is locally responsible for taxing the income at the time the application is submitted.
Variant 2: If no tax authority is responsible at the time of application, you must submit the application in writing to the Federal Central Tax Office (BZSt).
- Download the application form from the online form management system (FMS) of the Federal Tax Administration (BFINV) and complete it.
Print out the completed application form. The application form must then be returned by
- signed by a legal representative of the company or
- an authorised representative of the company.
Send the signed application form together with the other required documents by post to
- your local tax authority (variant 1 ) or
- the office of the Federal Central Tax Office (BZSt) in Berlin (variant 2 ).
- The local tax authority (variant 1 ) or the BZSt (variant 2 ) will check your application. You may have to answer further questions or submit additional documents.
If your application is approved, we will send you
- the competent local tax authority (variant 1 ) or
- the Federal Central Tax Office (variant 2 )
a notice of the separate determination of the basis of taxation in accordance with section 27(8) sentence 3 KStG by post to the address given in the application form.
- In the event of a rejection, you will receive a rejection notice by post.
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