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If you are a foreign recipient (creditor) of domestic investment income, you may be fully or partially relieved of capital gains tax under certain circumstances.
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
The Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) refunds the withheld and remitted capital gains tax that exceeds the withholding tax rate provided for under the treaty on the avoidance of double taxation applicable in the specific country or that is to be refunded under sections 43b or 44a(9) of the German Income Tax Act (Einkommensteuergesetz, EStG).
The refund procedure is only applicable to certain domestic investment income that is subject to withholding tax.
The refund of investment income tax may be excluded in the case of certain types of investment income (for example, profit participation rights or receivables from profit participation) or in the case of dysfunctional or insubstantial companies. This regulation is thus directed against tax arrangements through which an attempt is made to achieve relief from capital gains tax by taking advantage of treaty or directive benefits.
You submit your application in writing to the Federal Central Tax Office (BZSt) using the official form.
Applications may be submitted by:
to whom domestic investment income is attributable as a creditor at the time of accrual
The documents required for the refund vary depending on the information in your application and the regulations in the double taxation agreement.
In the case of a profit distribution from a listed stock corporation (AG) or Societas Europaea (SE):
In the case of an open or hidden profit distribution of a non-listed corporation:
In the case of a hidden profit distribution:
In the case of a profit participation right, typical silent partnership, partiarisches Darlehen, Gewinnobligationen or other rights with profit participation:
You must submit the application for refund of capital gains tax in writing to the Federal Central Tax Office (BZSt), Unit St I B3.
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Notice:
The refund procedure at the BZSt is free of charge. Obtaining the necessary documents (e.g. tax certificate from the custodian bank at the last domestic paying agent) may involve costs for the applicant. The BZSt has no influence on this.
The statutory application period is 4 years after the end of the calendar year in which the capital gains were paid. However, this period does not end before the expiry of 6 months from the date of payment of the tax.
§ Section 50c (3) EStG