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 Notes: 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.