Corporate income tax; application for a separate determination on the return of capital contributions for tax purposes
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.
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 Section 20 (1) No. 1 or 9 of the German Income Tax Act (EStG)
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 fill it out.
- Print out the completed application form. The application form must then be returned by
- signed by a legal representative of the company or
- his authorized representative.
- Send the signed application form together with the other required documents by mail to
- your local tax authority(variant 1) or
- the office of the Federal Central Tax Office (BZSt) in Berlin(variant 2).
- The locally competent 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 (variant2)
a notice on the separate determination of tax bases pursuant to Sec. 27 (8) Sentence 3 KStG by mail to the address specified in the application form.
- In case of rejection, you will receive a rejection notice by mail.
Application: by 31.12. of the calendar year following the calendar year in which the service was provided
for processing the application: approximately 16 months upon submission of complete documentation
Links to more information
Responsible for editing:Bundesministerium der Finanzen
- Online transactions, Bavaria-wide
- Online transactions, locally limited
- Form, Bavaria-wide
- Form, locally limited
- Prefillable Form, Bavaria-wide
- Legal bases, Bavaria-wide
- Legal bases, locally limited
- Fees, Bavaria-wide
- Fees, locally limited