The so-called motive test in section 8 para. 2 and 3 AStG - also known as the substance test or escape clause - gives the shareholders of EU/EEA intermediate companies the opportunity to prove sufficient substance, i.e. a genuine economic activity of the company, and thus avoid CFC taxation. The taxpayers involved in the intermediate company can prove that the company pursues an actual economic activity in the country in which it is domiciled or has its management.  

If the proof is successful, the CFC taxation does not apply. 