jump link

citizen service

Where?

You enter your place of residence or the place where you want to contact the administration or use the location sensing.

What?

In the second step, you choose which information you really need.

Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for a separate statement on the tax retention under the Corporation Tax Act

Description

In principle, foreign companies are not obliged to maintain a tax deposit account. However, corporations and associations of persons from EU/EEA Member States with domestic shareholders can apply for a separate determination of a non-taxable deposit guarantee.

The subject of the determination are all benefits of the applicant, which are paid from his fictitious tax deposit account.

When submitting an application, not only the deposits and benefits of domestic shareholders must be indicated, but in principle all deposits and benefits. The obligation to provide proof begins from the date on which deposits have been made, the repayment of which is claimed.

The application must be submitted in writing with an officially prescribed form to the tax authority, which 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).

Important note:
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 a separate determination of a tax reserve guarantee under the Corporation Tax Act from the 2018 assessment period onwards.

If foreign companies from the EU or the EEA make repayments or benefits from deposits to German shareholders, they can apply for a separate determination of a tax deposit warranty in favour of their shareholders.

You must submit the application for a separate determination of a tax deposit guarantee in writing with an officially prescribed form to the local tax authority or to the Federal Central Tax Office (BZSt).

Option 1: You must submit the application in writing to the tax authority, which is locally responsible for the taxation of income at the time of the application.
Option 2: If no tax authority is responsible at the time the application is submitted, 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 Finance Administration (BFINV) and fill it out.
  • Print out the completed application form. The application form must then be submitted by
    • a legal representative of the company, or
    • whose authorised representatives are signed.
  • Send the signed application form together with the other required documents by post to
    • Your local tax authority (variant 1) or
    • the headquarters of the Federal Central Tax Office (BZSt) in Berlin (Variant 2).
  • The local tax authority (variant 1) or the BZSt (variant 2) examines your application. If necessary, you may need to answer further questions or submit further documents.
  • If your application is approved, send you
    • the competent local tax authority (variant 1) or
    • the Federal Central Tax Office (Variant 2)

a notification of the separate determination of tax bases pursuant to § 27 paragraph 8 sentence 3 KStG by post to the address indicated in the application form.

  • In the event of a rejection, you will receive a rejection notice by post.

Applications for tax deposit refunds may be made by:

  • Foreign
    • corporations or
    • Associations of persons
  • from another Member State of the European Union or a State of the European Economic Area (EEA) which is in the other State
    • are subject to unlimited tax liability and
    • Benefits within the meaning of § 20 paragraph 1 number 1 or 9 income tax law (EStG)

can grant

When submitting your application for the deposit guarantee, you must submit:

  • Certificate from the foreign tax authority of the unlimited tax liability of the applicant for the requested period
  • Information on the applicant's limited corporate tax liability in Germany, including assets and activities in Germany, for the examination of the competent authority pursuant to § 27 paragraph 8 sentences 5 and 6 of the Corporation Tax Act (KStG)
  • current commercial register extract
  • a company overview, from which it follows how the individual companies were created and are connected to each other: from the overview it must be possible to see how long the individual companies have existed (for example in the form of an organization chart)
  • Amount of the domestic shareholder's share
  • if applicable, power of attorney according to § 80 tax code (AO) and power of attorney to receive
  • own development of the various components of equity capital, including a development of the deposit portfolio from the date on which deposits were made, the repayment of which is claimed, at the earliest since 1.1.1977
  • Annual financial statements with transfer invoices into German tax law in analogous application of § 60 of the Income Tax Implementing Ordinance (EStDV) from the period from which deposits were made, the repayment of which is claimed, at the earliest since 1.1.1977
  • Decisions and evidence of the effective implementation of
    • Deposits 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 deposits were made, the repayment of which is claimed, at the earliest since 1.1.1977
    • Conversions from the period from which deposits were made, the repayment of which is claimed, at the earliest since 1.1.1977

hints:
You must prove the amount and the actual execution of the cash deposits and cash payments by submitting bank statements (bank documents, from which payment providers and payees can be seen).
In the case of contributions in kind and benefits in kind, you must provide proof by presenting contract documents (for example, transfer, loan or merger contract) and accounting proof.
In order to assess the value of contributions in kind and benefits in kind (shares, receivables or other assets), you must provide evidence, for example in the form of a valuation report.
Unde proven deposits and benefits cannot be taken into account.

Forms on the website of the Federal Central Tax Office (BZSt) under "Required documents and calculations"

Application: until 31.12. of the calendar year following the calendar year in which the benefit was made

for the processing of the application: approximately 16 months upon presentation of the complete documentation

  • objection
  • Tax court action
  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes (signed application)
  • personal appearance: no
Form (Form ID 034088_09) in the Form Management System (FMS) of the Federal Finance Administration (BFINV)

The text was automatically translated based on the German content.

Federal Ministry of Finance (BMF)

No authority found