The player who did the most points of damage gets the kill.
not allways,,somtimes,,,i know for a fact one time i was straifing a pnz with a stuka,,we all know stuka version we got has horrible guns that couldnt hurt any tank,,but i was just tring to get his attetion,,while a buddy killed him in a panzer,,,well when he killed the panzer i got the kill for it,,,there is no way i did more damage with my tiny little guns compared to his main cannon,,lol
and one time i was going to dive bomb a tank with a 1,000lb bomb,,,and a spittfire was straifing the tank,,and said he didnt have any cannon rounds left,,he was using mgs on him,,,i dropped my 1,000lb bomb on the tank,,,and the guy in the spitt got the kill for it,,and even he said i should of got kill for it,,i think they need to work on the damage points a little more:)