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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for a separate assessment of the tax return 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 can apply for a separate determination of a non-taxable return 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 disclosed, but in principle all deposits and benefits. The obligation to provide evidence 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 of the application. If no tax authority is locally responsible at the time of the 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 §§ 16 and 34 of the Investment Tax Act 2018 (InvStG) can no longer apply for the separate determination of a tax deposit refund under the Corporation 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 responsible tax authority or to the Federal Central Tax Office (BZSt).
 
Variant 1: You must submit the application in writing to the tax authority, which is locally responsible for taxing income at the time of application.
Variant 2: If no tax authority is responsible at the time of the 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 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 locally competent tax authority (variant 1) or
    • the headquarters of the Federal Central Tax Office (BZSt) in Berlin (variant 2).
  • The locally responsible tax authority (variant 1) or the BZSt (variant 2) will examine your application. If necessary, you will have 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 in accordance with § 27 paragraph 8 sentence 3 KStG by post to the address specified in the application form.

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

Applications for tax deposit refunds can be submitted by:

  • Foreign
    • corporations or
    • Associations of persons
  • from another Member State of the European Union or a state of the European Economic Area (EEA) that is located in the other country
    • are subject to unlimited tax liability, and
    • Benefits within the meaning of § 20 paragraph 1 number 1 or 9 of the Income Tax Act (EStG)

can grant

When applying for the deposit refund, 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 tax liability in Germany, stating assets and activities in Germany for examination by the competent authority in accordance with § 27 paragraph 8 sentences 5 and 6 of the Corporation Tax Act (KStG)
  • Current excerpt from the commercial register
  • a company overview showing how the individual companies were created and connected 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 of the domestic shareholder
  • 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, 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 January 1977
  • Annual financial statements with reconciliations into German tax law in analogous application of § 60 of the Income Tax Implementing Ordinance (EStDV) from the period from which deposits were made whose repayment is claimed, at the earliest since 1 January 1977
  • Decisions and evidence on 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 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 actual execution of the cash deposits and cash payments by presenting bank statements (bank receipts from which the payer and the payee 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 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: by 31.12. of the calendar year following the calendar year in which the benefit was made

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

  • Objection
  • Tax 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