In the control notification procedure, the debtor refrains from withholding tax or only withholds tax at the maximum permissible tax rate in accordance with the double taxation agreement (DTA). This only applies to creditors who are domiciled in a foreign country with which a corresponding DTA exists.

The respective double taxation agreement regulates whether the debtor can refrain from withholding tax in full or in part.

If you participate in the control reporting procedure, you must report the payments made to the Federal Central Tax Office (BZSt) and your local tax office each year (annual control report).

You submit your application to participate in the control report procedure in writing by post to the BZSt.

Notes
The authorization to use the control report procedure is subject to revocation at any time.
The debtor's existing obligations to declare investment income and liability in the event of improper application of the control reporting procedure remain unaffected.