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Under certain conditions, foreign investment funds can have withheld capital gains tax refunded by the Federal Central Tax Office.
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.
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.
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
The withheld capital gains tax can be refunded at the request of the investment fund if
Für die Antragstellung reichen Sie ein:
You can apply for a refund of capital gains tax by post, e-mail or fax to the BZSt:
There are no costs.
There are no indications or special features.