BMF, Schreiben v. 16.3.2006, IV B 7 - S 2742a - 6/06
1 Anlage
In der Anlage übersende ich eine amtliche Übersetzung des mit den obersten Finanzbehörden des Bundes und der Länder abgestimmten Musters einer Bescheinigung im Sinne der Rn. 5 des BMF-Schreibens vom 22.7.2005 (BStBl 2005 I S. 829). Die Musterbescheinigung kann Ihren Mitgliedsunternehmen zur Verfügung gestellt werden.
Anlage
Bank/Savings Bank town |
Telephone: telefax |
Postal address: Bank/Savings Bank town |
Town, date |
E N T W U R F |
Certification for presentation to the Tax Office for the purposes of Section 8a of Germanys Corporation Tax Law |
You have asked ………… („Bank/Savings Bank”) to issue a Certification for presentation to the Tax Office for the purposes of the Corporation Tax Law i. We hereby declare that regarding the mixed limit/loan/short-term operating credit line ………… (contract number; loan number; account number) of ………… (date of the conclusion of the contract) in the amount of EUR …………… („Loan”) to the [XY] („Borrower”)
No securities on capital claims of persons other than the Borrower have been granted ii. | |
The following securities have been granted by persons other than the Borrower: | |
1. | Security in rem |
Pledges / Liens (e.g. of deposits) | |
Assignments (e.g. assignments of receivables) | |
2. | Personal security (e.g. surety, guarantee, assumption of debt) |
linked with the following: | |
Securities in rem (e.g. on deposits) | |
Assignments (e.g. assignments of receivables; global assignments) | |
Submission to immediate foreclosure in respect of all or certain assets | |
Agreed restraints on disposal | |
Other agreements (e.g. pledges/liens under the General Standard Terms | |
and Conditions) iii | |
3. | Securities as mentioned above that have been waived during the term of the Loan |
Other comments iv | |
This Certification is based solely on information that is known to the employees of the Bank/Savings Bank who have worked on the Loan.
In providing this Certification, the Bank/Savings Bank – in the first place for legal reasons – is not offering any consultancy services on tax matters. In particular, the Bank/Savings Bank will not be responsible or liable for the Borrower's success in obtaining any tax benefits which are the objective of this Certification.
Yours sincerely,
Bank/Savings Bank
Explanations
i | The declaration should only be issued at the request of the Borrower on the occasion of the conclusion of one of the legal transactions mentioned (loan etc.) by the Bank/Savings Bank; furthermore, it must be issued spontaneously by the issuer of the original Certification whenever any change is made in the contract or in the securities which have been provided. |
ii | The list of securities granted by third parties must be supplied and the grantors of the securities must be named regardless of whether not merely short-term deposits or not merely short-term other capital claims within the meaning of marginal note 20 of the FMOF letter of 15 July 2004 on Section 8a Corporation Tax Law (Federal Tax Gazette 2004 I p. 593) are involved. Furthermore, this information must be provided regardless of whether the security depends on the fulfilment of a condition (e.g. security is provided or the debt secured falls due) or on the expiration of a period. |
iii | All the securities and trust relationships granted for the loan must also be included (e.g. encumbrance of real property, mortgage, letter of responsibility, assignment as security). |
iv | Enter here if (other) persons who are not borrowers have granted security, but have not released the bank from existing bank secrecy as regards this Certification. |
Normenkette
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