Refund of capital gains tax to investment funds by the tax authorities

(1) The permanent-establishment tax office of the withholding agent refunds, on the application of the investment fund, the capital gains tax withheld, where 1. capital gains tax and solidarity surcharge were withheld and remitted on capital income not taxable under section 6(2), and the withholding agent has not made a refund, 2. capital gains tax and solidarity surcharge were withheld and remitted in an amount exceeding that under section 7, and the withholding agent has not made a refund, or 3. in the cases of sections 8 and 10, the tax deduction was not waived, and a status certificate, a tax certificate and a declaration by the withholding agent are submitted showing that a refund has neither been made nor will be made. The refund under the first sentence, no. 3 further requires that the certificates and notifications under sections 8 to 10 are attached. For investment funds subject to limited liability to corporate income tax, the Federal Central Tax Office takes the place of the permanent-establishment tax office of the withholding agent. A tax certificate is deemed submitted, insofar as, for investment funds subject to limited liability to corporate income tax, particulars under section 45a(2a) of the Income Tax Act have been transmitted.
(2) The application for refund of the capital gains tax must be made, for the financial year, within two years after the end of the investment fund's financial year, on the officially prescribed form. Where the period between receipt of an application for issue of a status certificate as an investment fund, or an application for issue of a certificate under section 9(1), and the finality of the decision on that application exceeds six months, the application period is extended accordingly. In other respects the application period may not be extended. A refund is excluded where the documents under subsection (1), first or second sentence are not submitted within the application period.