
Article 1 
The State aid granted on the basis of §8c(1a) of the Corporate Income Tax Act (Körperschaftsteuergesetz), unlawfully put into effect by Germany in breach of Article 108(3) TFEU, is incompatible with the internal market.
Article 2 
Individual aid granted under the scheme referred to in Article 1 is compatible with the internal market under Article 107(3)(b), as interpreted by the Temporary Framework, provided that the aid amount does not exceed EUR 500 000, the beneficiary was not an undertaking in difficulty on 1 July 2008 and all the other conditions set out in section 4.2.2 of the Temporary Framework are met.
Article 3 
Individual aid granted under the scheme referred to in Article 1 which, at the time it is granted, fulfils the conditions laid down by any aid scheme approved by the Commission on a legal basis other than the General Block Exemption Regulation, the Regional Aid Guidelines, the Research, Development and Innovation Guidelines, and which does not exclude undertakings in difficulty as potential beneficiaries, is compatible with the internal market, up to the maximum aid intensities applicable to that type of aid.
Article 4 

1. Germany shall withdraw the scheme referred to in Article 1.
2. Germany shall recover the incompatible aid granted under the scheme referred to in Article 1 from the beneficiaries.
3. The sums to be recovered shall bear interest from the date on which they were made available to the beneficiaries until their actual recovery.
4. The interest shall be calculated on a compound basis in accordance with Chapter V of Commission Regulation (EC) No 794/2004.
5. Germany shall cancel all outstanding payments of aid under the scheme referred to in Article 1 with effect from the date of notification of this Decision.
Article 5 

1. Recovery of the aid granted under the scheme referred to in Article 1 shall be immediate and effective.
2. Germany shall ensure that this Decision is implemented within four months of the date of notification of this Decision.
Article 6 

1. Within two months of notification of this Decision, Germany shall submit the following information to the Commission:
(a) The list of beneficiaries that have received aid under the scheme referred to in Article 1 and the total amount of aid received by each of them under the scheme;
(b) The total amount (principal and interest) to be recovered from each beneficiary;
(c) A detailed description of the measures already taken or planned to comply with this Decision;
(d) Documentary evidence that the beneficiaries have been ordered to repay the aid.
2. Germany shall keep the Commission informed of the progress of the national measures taken to implement this Decision until the recovery of the aid granted under the scheme referred to in Article 1 has been completed. Upon request by the Commission, Germany shall immediately submit information on the measures already taken or planned to comply with this Decision. It shall also provide detailed information concerning the amounts of aid and recovery interest already recovered from the beneficiaries.
Article 7 
This Decision is addressed to the Federal Republic of Germany.
Done at Brussels, 26 January 2011.
For the Commission
Joaquín ALMUNIA
Vice-President