Often, for example, the foreign state requires a certificate of residence within the meaning of a double taxation agreement (DTA) if you apply abroad for exemption or refund of withholding taxes levied there on interest, dividends or royalties.

The residency of a person is to be determined according to the respective regulations of the specific DTA between Germany and the other state in which the income is received. If you need advice in this regard, you can request it for a fee from a tax advisor of your choice.

As a rule, residence certificates may only be issued on an official form. They are issued by your tax office or by the tax office of your company.

The residence certificate may already be part of the foreign exemption or refund application (for example, in the case of foreign investment income or royalties). For this purpose, the Federal Central Tax Office (BZSt) provides the forms agreed with the respective foreign tax authority. In addition, the German tax authority form valid for all types of income can be used, which is provided by the Federal Tax Administration.