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GermanyBundeszentralamt für Steuern

Einlagenrückgewähr applications move to BZSt's new online portal

§ 27(8) KStG Einlagenrückgewähr applications now run via the BZSt online.portal, which also serves the assessment unless refused; paper filing stays available, evidence uploads up to 100 MB.

By Taxxa AI OyPublished 3 November 2026

Tax

Applications for the separate Feststellung of an Einlagenrückgewähr under § 27 Abs. 8 KStG now run through the BZSt online.portalBzst, replacing the old BZStOnline-Portal (BOP) routeBzst. Because transmission via the portal is authenticated, it already constitutes an effective filingBzst: the authenticated sending replaces the signature on the formBzst, and re-sending the form by post is unnecessaryBzst. Until the assessment is issued, the BZSt communicates through the portal, so applicants must monitor the inbox of their user accountBzst. The Bescheid itself is served exclusively through the new portal unless electronic service has been objected toBzst — previously it went through the old portal only where electronic service had been consented to. Requests, supplementary documents and objections can now also be sent directly through the portal, taking care to select the correct Fachbereich on the general forms.

The substantive sections on deadlines, jurisdiction and evidence are carried over unchanged.Bzst It is open to corporations and associations that are not subject to unlimited tax liability in Germany but can grant benefits within the meaning of § 20 Abs. 1 Nr. 1 or 9 EStG to their shareholders. The application must use the prescribed form and reach the authority by the end of the twelfth month following the financial year in which the benefit was paidBzst — a non-extendable exclusion deadlineBzst — with only one application per calendar or financial yearBzst. Applicants must prove all contributions and benefits going back to when the repaid contributions were made, with the fictitious account reconstructed from 1 January 1977 at the earliest, and the refund is computed by Differenzrechnung: total benefits of the year minus distributable profit at the end of the previous year, plus Nennkapitalrückzahlungen by direct access. Benefits that are not separately assessed count as taxable profit distributions to the domestic shareholder.

For the practical filing, evidence under the Unterlagenkatalog can be uploaded electronically through the new portal with files totalling up to 100 MBBzst; where that is impossible, the postal route remainsBzst. If electronic filing is impossible at all, handwritten paper forms (application, Anlage AE, instructions) sent exclusively by post or fax remain available.Bzst Registration for portal certificates still runs through the BOP/EOP route described on the page, a process that can take up to six weeks, with the Steuerliches Info-Center hotline for problems. The transitional note announcing the move during 2026 with two portals active side by side is gone, and the former BOP attachment ceilings of 100 PDF pages per attachment, 10.4 MB per attachment and 14 MB in total are no longer stated.

Two FAQs disappeared with the rework: the note on the Jahressteuergesetz 2022 transfer of jurisdiction for third-country companies and the guidance on entering Nennkapitalrückzahlungen in lines 30 and 34 of the form. Related material stays linked on the page, including the BMF-Schreiben on the Einlagekonto and on Nennkapitalrückzahlungen and the separate Unterlagenkatalog for pure Nennkapitalrückzahlungen.

The legal basis is § 27 Abs. 8 KStG together with § 20 Abs. 1 Nr. 1 Satz 3 EStG and § 20 AO.

File § 27(8) KStG Einlagenrückgewähr applications through the BZSt online.portal and monitor the portal inbox, since the assessment is served there unless electronic service is refused.

Sources

Einlagenrückgewähr