When applying for the repayment of deposits, you must submit

• Information on the applicant's limited corporation tax liability in Germany, stating assets and activities in Germany, for verification by the local tax authority or the Federal Central Tax Office (BZSt)
• current extract from the commercial register
• a company overview showing how the individual companies were established and how they are linked to each other: the overview must show how long the individual companies have existed (e.g. in the form of an organizational chart)
• Amount of the share held by the domestic shareholder
• If applicable, power of representation in accordance with Section 80 of the German Fiscal Code (AO) and power of attorney to receive
• own development of the various components of equity from the date on which contributions were made, the repayment of which is claimed, at the earliest since January 1, 1977
• a calculation of the repayment of contributions
• Annual financial statements with reconciliations to German tax law in analogous application of Section 60 of the German Income Tax Implementation Ordinance (Einkommensteuer-Durchführungsverordnung - EStDV) from the period from which contributions were made, the repayment of which is claimed, at the earliest since January 1, 2006
• Resolutions and evidence of the actual implementation of
  • Contributions 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 contributions were made, the repayment of which is claimed, at the earliest since January 1, 1977
  • Conversions from the period from which contributions were made, the repayment of which is claimed, at the earliest since 1.1.1977

Notes :

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

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