Applying for a separate assessment for the tax refund of capital contributions in accordance with the German Corporation Tax Act

You must submit the application for a separate determination of a taxable return of capital contributions in writing using the officially prescribed form to the locally competent tax authority or the Federal Central Tax Office (BZSt).

Option 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.

Option 2: If no tax authority is responsible at the time the application is submitted, you must submit the application in writing or digitally via the BZSt online portal at 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 completed by
  • a legal representative of the company or
  • authorized representative of the company.
• Send the signed application form together with the other required documents by post to
  • your local tax authority (option 1) or
  • the office of the Federal Central Tax Office (BZSt) in Berlin (option 2).
• The locally competent tax authority (option 1) or the BZSt (option 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 responsible local tax authority (variant 1) or
  • the Federal Central Tax Office (variant 2)

a decision on the separate determination of tax bases 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 notice of rejection by post.

If you wish to submit the application digitally, the corresponding application form is available for electronic submission in the BZSt online portal.

• Elektronisches Kontaktformular auf der Internetseite des Bundeszentralamts für Steuern (BZSt)

• Elektronisches Kontaktformular auf der Internetseite des Bundeszentralamts für Steuern (BZSt)

Applications for tax deposit refund can be made by

• foreign corporations or
• foreign associations of persons,

that are not subject to unlimited tax liability in Germany if they can grant certain benefits, in particular profit shares (dividends), other payments from shares and profit participation rights and comparable benefits.

When applying for the repayment of deposits, you must submit

• Information on the applicant's limited corporation tax liability in Germany, stating assets and activities in Germany, for verification by the local tax authority or the Federal Central Tax Office (BZSt)
• current extract from the commercial register
• a company overview showing how the individual companies were established and how they are linked to each other: the overview must show how long the individual companies have existed (e.g. in the form of an organizational chart)
• Amount of the share held by the domestic shareholder
• If applicable, power of representation in accordance with Section 80 of the German Fiscal Code (AO) and power of attorney to receive
• own development of the various components of equity from the date on which contributions were made, the repayment of which is claimed, at the earliest since January 1, 1977
• a calculation of the repayment of contributions
• Annual financial statements with reconciliations to German tax law in analogous application of Section 60 of the Income Tax Implementation Ordinance (EStDV) from the period from which contributions were made, the repayment of which is claimed, at the earliest since January 1, 2006
• Resolutions and evidence of the actual implementation of
  • Contributions whose repayment is claimed, at the earliest since 1.1.1977
  • Benefits for the assessment period applied for
  • Changes in nominal capital from the period from which contributions were made, the repayment of which is claimed, at the earliest from January 1, 1977
  • Conversions from the period from which contributions were made, the repayment of which is claimed, at the earliest since 1.1.1977

Notes :

• You must provide evidence of the amount and actual execution of cash contributions and cash payments by submitting account statements (bank statements showing the payer and payee).
• In the case of contributions in kind and payments 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 and 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 are not documented cannot be taken into account.

• Formulare auf der Internetseite des Bundeszentralamts für Steuern (BZSt) unter „Benötigte Unterlagen und Berechnungen“

There are no costs.

Application: by the end of the twelfth month following the end of the financial year in which the benefit was paid.

For processing the application: approx. 16 months upon submission of the complete documentation.

§ Section 27 (8) KStG

• § 27 Absatz 8 Körperschaftsteuergesetz (KSt)
• § 20 Absatz 1 Nummer 1 oder 9 Einkommensteuergesetz (EStG)
• § 16 Investmentsteuergesetz (InvStG)
• § 34 Investmentsteuergesetz (InvStG)

• Objection
• Fiscal court action
  

• Forms: yes
• Online procedure possible: no
• Written form required: yes (signed application)
• Personal appearance: no

There are no indications or special features.

The text was automatically translated based on the German content.