Service Finder
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.
Process flow
- You need a separate tax number from the Federal Central Tax Office (BZSt) to submit tax returns.
- If you wish to submit a tax return and do not yet have a BZSt tax number for the deduction procedure in accordance with Section 10 StAbwG, you can apply for one from the BZSt.
- The application form for a tax number for Section 10 StAbwG is available on the BZSt website.
- Please sign the completed application form and send it by post or e-mail to the Federal Central Tax Office.
- The BZSt will then send you your tax number by post.
- Tax returns must be submitted electronically via the BZSt online portal (BOP).
- To do this, complete the form "Declaration of tax deduction in accordance with Section 10 of the Tax Haven Defense Act" electronically and save it as a PDF file. Then upload the PDF file to the BOP using the "Document Submission" form.
- The BOP is available for this purpose at www.elsteronline.de/bportal. It is not possible to submit the tax return via the ElsterOnline Portal (EOP).
- You can use your existing BOP/EOP software certificates for submission in the BOP. If you have neither a BOP certificate nor an EOP certificate, you must register on the BOP portal.
Requirements
- You have a business relationship with a company or person based in a non-cooperative tax jurisdiction.
-
Residents of a non-cooperative tax jurisdiction within the meaning of this law are
- natural persons if they have a domicile or their habitual residence in a non-cooperative tax jurisdiction,
- Corporations, associations of persons and asset pools if they have a registered office or their place of management in a non-cooperative tax jurisdiction.
-
The income is generated from:
- Financing relationships
- insurance or reinsurance services
- the provision of services
- the trade in goods or services
- Income that is subject to taxation for an unlimited taxpayer in accordance with Section 2 (1) sentence 1 and represents income-related expenses or operating expenses for another taxpayer.
- You need a new tax number from the Federal Central Tax Office for this deduction procedure.
- You are registered in the BZSt online portal (BOP) and have a BOP certificate.
Which documents are required?
none
What are the fees?
There are no costs.
What deadlines do I have to pay attention to?
- The tax must be paid and reported to the BZSt on a quarterly basis.
- The tax withheld in a quarter must be paid and reported to the BZSt by the 10th of the month following the quarter in question.
Processing duration
- Applying for a tax number takes 2 to 4 weeks.
- The registration process in the BOP can take up to 6 weeks.
Legal basis
Applications / forms
- Appeal
- Fiscal court action at the Cologne Fiscal Court
Appeal
- Forms available: Yes
- Written or text form required: Yes
- Informal application possible: No
- Personal appearance necessary: No
- Online service available: Yes
Further Information
Author
Federal Central Tax Office (BZSt)
Forwarding service: Deep link to the source portal
The text was automatically translated based on the German content.
Technically approved by
Federal Ministry of Finance (BMF)
Professionally released on
04.04.2022
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
Start your request directly online:
Competent Authority
Bundeszentralamt für Steuern (BZSt) - Referat St II 9 Abzugsteuern - StAbwG
Address
53225 Bonn, Stadt
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)