Applying for an exemption certificate for tax-privileged foreign investors in 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.
With the exemption certificate, investment funds can prove the tax status of their tax-privileged foreign investors so that the investment fund is partially or fully tax-exempt.
Foreign investors can apply for the exemption certificate from the Federal Central Tax Office (BZSt). Investors must then submit the original exemption certificate to their investment fund.
If no exemption certificate is applied for or submitted to the investment fund, the investment fund's income is subject to corporation tax if it is not exempt from taxation.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Bundeszentralamt für Steuern (BZSt), Investmentsteuer

Address
An der Küppe 1
53111 Bonn, Stadt
Opening times

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