Bundesportal | 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.

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Information about the service depends on the selected region. In most cases, you can specify your place of residence or select the place where you want to use the service.