Taxing services provided in tax havens for individuals and companies based in Germany

Service Description

The Federal Central Tax Office (BZSt) is responsible for collecting income or corporation tax for income with limited tax liability from service providers (individuals or companies) based in a non-cooperative territory.

Income subject to limited tax liability from service providers resident in a non-cooperative territory is:

  • Financing relationships (especially interest on loans),
  • insurance or reinsurance services,
  • services and
  • trade in goods or services.

Income tax or corporation tax is incurred when the remuneration accrues to the provider of the service. Upon payment of the remuneration, the recipient of the service must withhold, declare and pay the tax. The tax is withheld for the account of the provider of the service. The amount of tax withheld is 15 percent of the income, plus solidarity surcharge of 5.5 percent of the tax withheld.

You must declare the income or corporation tax via the BZSt online portal.

A tax jurisdiction is considered non-cooperative within the meaning of the law if it is included in the EU blacklist and the national Tax Haven Defense Ordinance (StAbwV).

In this case, you also have increased obligations to cooperate.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Start your request directly online:

Competent Authority

Bundeszentralamt für Steuern (BZSt) - Referat St II 9 Abzugsteuern - StAbwG

Address
An der Küppe 1
53225 Bonn, Stadt
Telephone
+49 228 406-1200
Fax
+49 228 406-3200
Opening times

Service hours

Monday to Thursday: 07:30 to 16:00

Friday: 07:30 to 14:30

Bank account

Recipients: Bundeskasse Trier
Bank: Bundesbank Filiale Saarbrücken
BIC: MARKDEF1590
IBAN: DE89590000000059001070

Notes on the intended use:
Tax number / withholding tax §10 StAbwG / period (quarter and year)