Capital gains tax; application for reimbursement of withholding tax on investment income from investment funds

Under certain conditions, foreign investment funds can have withheld capital gains tax refunded by the Federal Central Tax Office.

Antrag auf Erstattung der Abzugsteuern auf Kapitalerträge gemäß § 11 InvStG (Formular 034268)

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.
Antrag auf Erstattung der Abzugsteuer auf Kapitalerträge gemäß § 11 Investmentsteuergesetz
Rufen Sie das Formular-Management-System (FMS) des Bundesministeriums der Finanzen (BMF) auf und geben in das Suchfeld die entsprechende Formularnummer ein.

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.

Street address

An der Küppe 1
53225 Bonn

Postal address

An der Küppe 1

53225 Bonn

Mehr zur Behörde

Foreign investment funds are subject to limited corporation tax.
They are subject to a 15% withholding tax on their domestic investment income. In some cases, however, the tax deduction can be refunded. This requires an application to the Federal Tax Office (BZSt).
The withheld capital gains tax can be refunded upon application by the investment fund if

capital gains tax and solidarity surcharge were withheld on non-taxable investment income.
too much capital gains tax and solidarity surcharge were withheld on taxable investment income.
taxes were deducted even though the investment fund is tax-exempt.

The withheld capital gains tax can be refunded at the request of the investment fund if

capital gains tax and solidarity surcharge were withheld on non-taxable investment income.
too much capital gains tax and solidarity surcharge were withheld on taxable investment income.
taxes were deducted even though the investment fund is tax-exempt.

Required Documents
Für die Antragstellung reichen Sie ein:
- Antragsformular auf Erstattung der Abzugsteuer auf Kapitalerträge von Investmentfonds
- Erklärung der entrichtungspflichtigen Person, dass eine Erstattung nicht vorgenommen wurde und nicht vorgenommen wird.
- Steuerbescheinigung(en) der Kapitalerträge.
- Statusbescheinigung
- gegebenenfalls Bescheinigung über
  - die Steuerbefreiung inländischer Anlegerinnen oder Anleger oder
  - Befreiungsbescheinigung für vergleichbare ausländische Anlegerinnen oder Anleger
- gegebenenfalls Investmentanteil-Bestandsnachweis
- gegebenenfalls Mitteilung, dass Investmentanteile ausschließlich im Rahmen von Altersvorsorge- und Basisrentenverträgen erworben wurden.

You can apply for a refund of capital gains tax by post, e-mail or fax to the BZSt:

Download the application form for reimbursement of withholding tax on investment income from investment funds and complete it in full.
Send the application by post, e-mail or fax with all the necessary documents to the BZSt.
The BZSt will check your application and contact you with any queries.
You will receive a decision.
If the requirements are not met, you will receive a rejection notice.

There are no costs.

The application must be submitted within 2 years of the end of the financial year of the investment fund. If more than 6 months elapse between the receipt of an application for an investment fund status certificate or an application for a certificate and the decision on this application, the application deadline is extended accordingly. In other cases, the application deadline cannot be extended. A refund is excluded if you do not submit the documents within the application deadline.