Repay­ments from the contri­bution account for tax purposes (sec. 7 of the German Cor­porate Tax Act) can be received tax-neutral at the investor's level if the require­ments of sec. 27 of the German Corporate Tax Act are met. This provi­sion does not include any rules for repay­ments from companies established in non-EU countries. The German Supreme Tax Court now confirms the view of the Finance Court of Nürnberg that repay­ments of capital from companies established in non-EU countries can be recog­nized as a tax neutral trans­action if the respec­tive national law quali­fies those pay­ments as repay­ments of previously contri­buted capital.