Distributions from EU companies - return of contributions even without application under Sec. 27 (8) KStG?

In order to be able to receive a distribution from an EU company in 2020 in a tax-neutral manner, an application in accordance with Section 27 (8) of the German Corporation Tax Act (KStG) must generally be submitted by December 31, 2021. Corresponding distributions should therefore be examined before December 31 and any application submitted, as the tax authorities will otherwise assume that the distribution is subject to tax. With the two decisions of May 4, 2021, the BFH expresses serious doubts about this view and thus opens the door for a tax-neutral return of capital contributions even without an application pursuant to Sec. 27 (8) KStG.