Repayments from the contribution account for tax purposes (sec. 27 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 regulation does not include any rules for repayments from companies established in non-EU countries. The Finance Court Nürnberg decided that repayments of capital commitments from companies established in non-EU countries can be received free of tax if the respective national law qualifies those payments as repayments of capital contributions.