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German capital yields tax return (Kapitalertragsteuer-Anmeldung)

Anyone paying out capital income — a GmbH distributing profits to its shareholders, for instance — withholds the capital yields tax and reports it. For a DISTRIBUTION (§ 43(1) sentence 1 no. 1 EStG), the withheld tax must be paid over at the moment the capital income ACCRUES to the shareholder — the day of payout, not the following month (§ 44(1) sentence 5, second half-sentence EStG). For other capital income, the tenth of the following month applies. The return must in each case be transmitted electronically within that same period (§ 45a(1) sentence 1 EStG).

Up to date for 2026 — verified on September 22, 2026Official procedure, no printed formGuide: about 25 min

This content is part of the path: Taxing a GmbH and distributing profits· Step 9 of 10· Next step: Determining a repayment of contributions (§ 27(8) KStG)

Deadlines

Distribution by a corporation: on the day the income accrues
The withheld tax must be paid over at the moment the capital income accrues to the creditor (§ 44(1) sentence 5, second half-sentence EStG)
Other capital income: tenth day of the following month
The tax withheld within a calendar month must be paid over by the tenth of the following month (§ 44(1) sentence 5, first half-sentence EStG)
The same deadline for the return
The return must be transmitted to the tax office within the period set by § 44(1) or (7) EStG (§ 45a(1) sentence 1 EStG)
On the creditor's request: the tax certificate
On the officially prescribed template, with the details required by § 32d EStG (§ 45a(2) sentence 1 EStG)

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • Tax number of the debtor of the capital income
  • Distribution resolution and the date the capital income accrued
  • Amount of capital yields tax withheld and of the solidarity surcharge
  • Where no or only partial withholding applied: the reason for not paying over
  • Details for the creditor's tax certificate
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Corporations distributing profits to their shareholders — the withholding duty falls on the debtor of the capital income
  • Paying agents within the meaning of § 44 EStG who pay out or credit capital income
  • Also anyone who has to withhold NOTHING, or less than the full amount: the filing duty applies correspondingly, and the reason for not paying over must be stated (§ 45a(1) sentences 2 and 3 EStG)
  • Anyone who must issue a certificate: certain bodies are obliged, on request, to issue the creditor of the capital income a certificate on the officially prescribed template (§ 45a(2) sentence 1 EStG)

Worked example

Seilbahn Technik GmbH distributes to its two shareholders in March 2026

The distribution is paid out on 16 March 2026 and accrues to the shareholders that day. Because it is capital income within § 43(1) sentence 1 no. 1 EStG, the withheld capital yields tax must be paid to the tax office ON 16 MARCH — not by 10 April (§ 44(1) sentence 5, second half-sentence EStG) — and the capital yields tax return must be transmitted electronically within that same period (§ 45a(1) sentence 1 EStG). Had one of the two shareholders produced a non-assessment certificate, so that no withholding was due to that extent, the return would NOT fall away: § 45a(1) sentence 2 EStG declares the duty correspondingly applicable, and sentence 3 requires the reason for not paying over to be stated. If a shareholder asks for a tax certificate for their own return, it must be issued on the officially prescribed template (§ 45a(2) sentence 1 EStG).

How to fill it in, step by step

  1. Establish when the capital income accrued — for a distribution it IS the deadline; for other capital income it fixes the calendar month.
  2. Work out the capital yields tax to be withheld and the solidarity surcharge on it.
  3. Check whether, for individual creditors, no or only partial withholding is due — a return is still required, stating the reason (§ 45a(1) sentences 2 and 3 EStG).
  4. Sign in to Mein ELSTER and select „Kapitalertragsteuer-Anmeldung nach Einkommensteuergesetz“ and the calendar year.
  5. Transmit the return electronically to the tax office — for a distribution on the day the income accrues, otherwise by the tenth day of the following month.
  6. Pay the withheld tax over by that same day — the return alone does not discharge the duty.
  7. On request, issue the creditor the tax certificate on the officially prescribed template (§ 45a(2) EStG).

Good to know

  • The return must be filed even where NOTHING was to be withheld: § 45a(1) sentence 2 EStG declares sentence 1 correspondingly applicable, and the reason for not paying over must be stated (sentence 3). A nil return here is not a formality but the statutory normal case.
  • A distribution gets NO month's grace: § 44(1) sentence 5, second half-sentence EStG requires payment at the moment of accrual. The tenth of the following month applies only to other capital income — and there attaches to the calendar month of the withholding, not to the resolution.
  • The competent office is the one responsible for taxing the debtor of the capital income — § 44(1) sentence 5 EStG lists the connecting factors.
  • In hardship cases the tax office may on request waive electronic transmission; the return must then be signed by the debtor, the body executing the sale order, the paying agent or an authorised representative (§ 45a(1) sentence 4 EStG).
  • The tax certificate is not an optional service: the bodies named in § 45a(2) EStG are OBLIGED to issue it to the creditor on request, with the details required by § 32d EStG.

Common mistakes

  • Not filing because nothing had to be withheld. § 45a(1) sentence 2 EStG requires the return correspondingly, and sentence 3 the reason for not paying over.
  • Waiting until the tenth of the following month for a distribution. For capital income within § 43(1) sentence 1 no. 1 EStG the tax must be paid over at the moment of accrual (§ 44(1) sentence 5, second half-sentence EStG) — the tenth applies only to other capital income.
  • Setting the deadline by the date of the distribution resolution. What counts is the ACCRUAL to the shareholder, not the resolution.
  • Filing and paying later. § 44(1) sentence 5 EStG ties payment to the same date on which § 45a(1) sentence 1 EStG requires the return.
  • Issuing the tax certificate only when the tax office asks. It is owed to the CREDITOR on their request, and they need it for their own return.

Frequently asked questions

By when must I file and pay?

For a distribution by a corporation, on the day the capital income accrues to the shareholder (§ 44(1) sentence 5, second half-sentence EStG). For other capital income, by the tenth of the month following the calendar month of the withholding (first half-sentence). The return must in each case be transmitted within that same period (§ 45a(1) sentence 1 EStG).

Must I file even where no withholding was due?

Yes. § 45a(1) sentence 2 EStG declares the filing duty correspondingly applicable where no withholding, or not the full amount, is to be made; under sentence 3 the reason for not paying over must be stated.

In what form must the return be filed?

On the officially prescribed form, by electronic means (§ 45a(1) sentence 1 EStG). On request the tax office may waive this to avoid undue hardship, in which case the return must be signed (sentence 4).

Must I give the shareholder a certificate?

On their request, yes: the bodies named in § 45a(2) sentence 1 EStG are obliged to issue the creditor of the capital income a certificate on the officially prescribed template containing the details required by § 32d EStG.

Which tax office receives the return?

The one responsible for taxing the debtor of the capital income; § 44(1) sentence 5 EStG sets out the relevant connecting factors.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

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Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.