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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for a separate determination of the tax repayment of deposits 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 may apply for a separate determination of a non-taxable repayment of deposits.

The subject of the determination is all services provided by the applicant from his fictitious tax deposit account.

When submitting the application, not only the deposits and benefits of domestic shareholders must be indicated, but in principle all deposits and benefits. The burden of proof begins from the date on which deposits have been made whose repayment 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 pursuant to Sections 16 and 34 of the Investment Tax Act 2018 (InvStG) can no longer apply for a separate determination of a tax deposit refund under the Corporate Income Tax Act from the 2018 assessment period.

You must submit the application for a separate determination of a tax deposit refund in writing with an officially prescribed form to the locally competent tax authority or to the Federal Central Tax Office (BZSt).
 
Option 1: You must submit the application in writing to the tax authority that is locally responsible for the taxation of income at the time of application.
Option 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 and fill out the application form from the Online Form Management System (FMS) of the Federal Finance Administration (BFINV).
  • Print 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 locally competent tax authority (variant 1) or
    • the headquarters of the Federal Central Tax Office (BZSt) in Berlin (variant 2).
  • The locally competent tax authority (variant 1) or the BZSt (variant 2) will examine your application. You may need to answer further questions or submit additional documents.
  • If your application is approved, send you
    • the competent local tax authority (variant 1) or
    • the Federal Central Tax Office (variant 2)

a notice of separate determination of tax bases pursuant to § 27 (8) sentence 3 KStG by post to the address specified in the application form.

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

Applications for tax deposit repayment may be submitted:

  • 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 resident in the other State
    • are subject to unlimited tax liability, and
    • Benefits within the meaning of § 20 paragraph 1 number 1 or 9 of the Income Tax Act (Einkommensteuergesetz - EStG)

be able to grant

When applying for deposit repayment, you must submit:

  • Certificate from the foreign tax authority on the applicant's unlimited tax liability for the requested period
  • Information on the applicant's limited corporate income tax liability in Germany, including the applicant's assets and activities in Germany, for the examination of the competent authority pursuant to Section 27 (8) sentences 5 and 6 of the Corporation Tax Act (Körperschaftsteuergesetz - KStG)
  • current excerpt from the commercial register
  • a company overview, which shows how the individual companies were created and are linked to each other: the overview must show how long the individual companies have existed (for example in the form of an organizational chart)
  • Amount of the share held by the domestic shareholder
  • If applicable, power of attorney according to § 80 of the German Tax Code (AO) and power of attorney to receive
  • Own development of the various components of capital and reserves from the date on which deposits were made for which repayment is claimed, at the earliest since 1.1.1977
  • a determination of the return of deposits
  • Annual financial statements with reconciliations into German tax law in analogous application of § 60 of the Income Tax Implementation Ordinance (EStDV) from the period from which deposits were made whose repayment is claimed, at the earliest since 1.1.2006
  • Decisions and evidence of the actual implementation of
    • Deposits the repayment of which is claimed, at the earliest since 1.1.1977
    • Benefits for the requested assessment period
    • Changes in nominal capital from the period from which deposits the repayment of which is claimed have been made, at the earliest since 1.1.1977
    • Conversions from the period from which deposits were made for which repayment is claimed, at the earliest since 1.1.1977

Notes:

  • You must prove the amount and actual execution of cash deposits and cash benefits by submitting bank statements (bank receipts showing the payer and payee).
  • In the case of contributions in kind and benefits in kind, you must provide proof by submitting contractual documents (e.g. transfer, loan or merger agreement) and proof of accounting.
  • To determine the value of contributions in kind and benefits in kind (shares, receivables or other assets), you must provide proof, for example in the form of a valuation report.
  • Unproven deposits and benefits cannot be taken into account.

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 submission of the complete documentation

  • Objection
  • Fiscal court action
     
  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes (signed application)
  • personal appearance: no

The text was automatically translated based on the German content.

Federal Ministry of Finance (BMF)

No authority found