Service Finder
Apply for a residence certificate under a treaty for the avoidance of double taxation
Service Description
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.
Process flow
You can apply for a residence certificate under a double taxation agreement (DTA) in writing to the tax office responsible for you or the legal entity.
- You must submit the application form in duplicate.
- The tax office will then check, on the basis of your application and the contents of the file, whether the requirements for confirmation of residency in Germany are met.
- If the requirements are met, the tax office will certify residency directly on the form you submit.
- The tax office hands over or sends you the original copy of the certificate of residency, while it keeps the duplicate on file.
Who should I contact?
Please contact your local tax office.
Requirements
You can submit the application for yourself (as a natural person, for example as a partner in a partnership) or on behalf of a legal entity (for example a corporation). A certificate of residence under a double taxation agreement (DTA) can be issued:
- for income tax purposes only,
- if the natural person or the legal entity is
- is resident in Germany according to the respective DTA and
- income was earned abroad (for example, foreign investment income or royalties)
Which documents are required?
written application (in duplicate)
What are the fees?
Fee: free of charge
What deadlines do I have to pay attention to?
There are no deadlines to be observed. The residency of the person can be certified on a point in time or period basis.
Processing duration
Processing Time: 0 - 1 Month
Legal basis
Regulations of the respective double taxation treaty (usually Article 4)
Applications / forms
- No legal remedy is possible.
- A residence certificate according to a DTA does not have a regulatory character, but only a probative character.
Appeal
- Forms provided by the foreign tax authority.
Remark: Foreign withholding tax relief forms
- Online fillable form of the German tax authorities (German-English, German-Russian, German-French, German-Italian, German-Spanish language version)
Remark: - Form Center > Tax Forms > Double Taxation > Certificate of Residence according to DTAs
What else should I know?
The online fillable form of the German tax authorities can be found at: Form center > Tax forms > Double taxation > Residence certificate according to DBA
Author
The text was automatically translated based on the German content.
Technically approved by
Thuringia Ministry of Finance
Professionally released on
26.09.2022
Source: Zuständigkeitsfinder Thüringen (Linie6Plus)
Competent Authority
Finanzamt Jena
Address
07743 Jena
Opening times
Our service center will remain permanently closed. During our service hours, we will answer inquiries about your specific tax case by telephone:
0361 57 3626-900
Service hours
Monday 08.00 - 12.00 and 13.00 - 15.00
Tuesday 08.00 - 12.00 and 13.00 - 15.00
Wednesday 08.00 - 12.00
Thursday 08.00 - 12.00 and 13.00 - 18.00
Friday 08.00 - 12.00
If a matter cannot be resolved by telephone, you can still make an appointment in person with the person responsible.
Transport connection
Parking spaces
Fees: yes