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Report non-deduction or under-deduction of tax on domestic income from foreign investment funds

Service Description

Since 1.1.2018, investment funds have been subject to the following with their

  • domestic investment income,
  • domestic real estate income and
  • other domestic income
  • subject to corporation tax.

Foreign investment funds are required to tax domestic income for which

  • no or
  • tax was wrongly withheld and pay the tax arrears.

The investment funds must submit a written notification to the Federal Central Tax Office (Bundeszentralamt für Steuern - BZSt) of the subsequent payment of tax deductions.

Process flow

You must submit the notification of subsequent payment of tax withholding amounts on domestic investment income in writing to the Federal Central Tax Office (BZSt).

  • Download the form from the BZSt website and complete it.
  • Print out the completed application form. The application form must then be signed by a legal representative of the investment fund or its authorized representative.
  • Send the signed form together with the other required documents by post to the BZSt office in Bonn.
  • The BZSt will process your notification. You may have to answer further questions or submit additional documents.
  • The BZSt will send you a notice with the tax arrears to be paid.
  • You pay the outstanding taxes to the BZSt.

Requirements

The notification of subsequent payment of tax withholding amounts on domestic investment income must be submitted:

  • Investment funds domiciled abroad on whose domestic income tax has been wrongly withheld.
    • no or
    • too low a tax deduction was made

Which documents are required?

You must submit the following with the notification of subsequent payment:

  • Annex to the notification of income
  • Confirmation from the tax authority of the country of residence that the investment fund had the stated registered office or place of management during the financial year and is therefore entitled to treaty status under the relevant double taxation agreement (DTA)
  • Status certificate or
  • Form InvSt 8 - questionnaire / application with attachments (UCITS passport, investment conditions)

What are the fees?

none

What deadlines do I have to pay attention to?

  • Transmission of the notification: within 4 months of the end of the financial year

Processing duration

  • for processing the advertisement: usually 12 weeks

Legal basis

§ Section 6 (3) sentence 1 no. 2 InvStG in conjunction with . § Section 44 (5)
Sentence 2 EStG in conjunction with Section 167 (1) AO and Section 155 AO

Applications / forms

  • Appeal
  • Administrative court action

Appeal

  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes (signed application)
  • Personal appearance: no

Further Information

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

29.04.2021

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Bundeszentralamt für Steuern (BZSt), Investmentsteuer

Address
An der Küppe 1
53111 Bonn, Stadt
Telephone
+49 228 4063550
Fax
+49 228 4062661
E-Mail
Contact us
WWW
Website of the Federal Central Tax Office (BZSt)
WWW
Contact form for special investment funds on the website of the Federal Central Tax Office (BZSt)
Opening times

Monday to Friday: 9:00 am to 12:00 pm