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If you wish to be exempt from German capital gains tax, you can obtain an exemption certificate under certain conditions.
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.
In special cases, foreign recipients (creditors) of investment income can be fully or partially exempted from capital gains tax (KapSt).
An exemption certificate can only be issued to a corporation domiciled abroad that holds at least a 10 percent direct interest in a distributing corporation with unlimited tax liability.
The exemption from capital gains tax may be excluded in certain cases (for example, in the case of dysfunctional or insubstantial companies). This provision is aimed at preventing tax arrangements that attempt to take advantage of treaty or directive benefits in order to obtain relief from capital gains tax.
You submit your application for exemption from German withholding tax on investment income in writing to the Federal Central Tax Office (BZSt).
Applications may be submitted by:
When submitting the application, you must submit:
You must submit the application for exemption in writing to the Federal Central Tax Office (BZSt), Unit St I B 3.
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Application: The validity of the exemption certificate begins at the earliest on the day on which the application is received by the Federal Central Tax Office (BZSt).
Validity of the exemption certificate: at least 1 to a maximum of 3 years, after which a new application must be submitted