Corporate income tax; application for the corporate income tax option

As a commercial partnership or partnership company, you can apply to be treated like a corporation for income tax purposes under certain conditions.

Description

Prerequisites

  • Eligible to apply are commercial partnerships as well as partnership companies within the meaning of the German Partnership Act (Partnerschaftsgesellschaftsgesetz) and comparable foreign companies.
  • The option is excluded for
    • Investment funds within the meaning of the Investment Tax Act,
    • sole proprietorships,
    • partnerships under civil law,
    • communities of heirs and
    • purely internal companies.
  • You cannot submit the application before the company is established.
  • If your company has its registered office in Argentina, Brazil, China, Costa Rica, Egypt, Gibraltar, Isles of Man, Jersey, Guernsey, Republic of Korea, Kuwait, Mexico, San Marino, Switzerland, Singapore, Sri Lanka or Venezuela, you must appoint a German authorized recipient.

Procedure

  • Send the application for the corporate income tax option (e.g. via "My Elster" or the application for companies domiciled abroad provided on the BZSt website) to the competent tax authority.
  • If necessary, attach the following documents
    • Copy of the resolution on the application
  • In addition, if the company's management is located abroad:
    • Proof that the company is subject to a tax liability comparable to German unlimited corporate income tax liability in the state in which its management is located.
    • Residence certificate of the competent foreign tax authority
  • If the tax authority assumes that the application is valid, you will usually receive a letter informing you of the future corporate tax number.
  • If the requirements are not met, you will receive a rejection notice.

Special notes

There are no clues or specifics.

Deadlines

Deadline for application: At any time, no later than one month before the beginning of the marketing year from which the option is to apply.

Required documents

  • Required Documents

    • Abschrift der Beschlussfassung über die Antragstellung
    • Wenn sich der Ort der Geschäftsleitung der Gesellschaft im Ausland befindet:
      • Nachweis darüber, dass die Gesellschaft in dem Staat, in dem sich die Geschäftsleitung befindet, einer der deutschen unbeschränkten Körperschaftsteuerpflicht vergleichbaren Steuerpflicht unterliegt (zum Beispiel aktueller Körperschaftsteuerbescheid beziehungsweise Bestätigung des ausländischen Staates) und
      • eine Ansässigkeitsbescheinigung der zuständigen ausländischen Steuerbehörde sowie
    • Gesellschaftsvertrag und/oder Satzung.
    • Die Nachweise sind zusammen mit dem Antrag an die zuständige Finanzbehörde zu übermitteln.
       

Online procedures

  • ELSTER - Ihr Online-Finanzamt

    ELSTER - Your Online Tax Office bundles the online services of the tax authorities. Here you can prepare and submit tax returns and tax registrations via the Internet.

Fees

  • There are no costs involved.

Remedy

  • Objection

Status:06.08.2023

Responsible for editing:Bundesministerium der Finanzen

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