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Applying for a refund of capital gains tax paid to persons resident abroad

Service Description

The Federal Central Tax Office (BZSt) refunds the withheld and paid capital gains tax that exceeds the withholding tax rate stipulated in the applicable treaty for the avoidance of double taxation or is to be refunded in accordance with Sections 43b or 44a (9) EStG.

The refund procedure is only applicable to certain domestic investment income that is subject to withholding tax.

The reimbursement of capital gains tax may be excluded for certain types of investment income (e.g. profit participation rights or claims from profit participation) or for companies with no function or substance. This regulation is therefore aimed at preventing tax arrangements that attempt to achieve relief from capital gains tax by taking advantage of treaty or directive benefits.

You submit your application in writing using the official form to the Federal Central Tax Office (BZSt).

Process flow

You must submit the application for a refund of capital gains tax in writing to the Federal Central Tax Office (BZSt), Division St I B3.

  • Download the application from the BZSt website or directly from the Federal Tax Administration's forms server. Complete the application electronically. Print it out and sign it.
  • Send the application and all documents by post to the BZSt office in Bonn.
  • Your application will be processed and checked by the BZSt.
  • If your application is approved, you will receive a written notice of exemption and refund by post.
  • In certain cases, a certificate of exemption issued in advance allows you to avoid the deduction of tax on capital gains from the outset or to claim a reduced tax rate.

Requirements

Applications can be submitted by

  • natural persons resident abroad and
  • legal entities,

to whom domestic investment income is attributable as a creditor at the time of accrual

Which documents are required?

The documents required for the refund vary depending on the information in your application and the regulations in the double taxation agreement.
In the case of a profit distribution by a listed stock corporation (AG) or Societas Europaea (SE):

  • an original tax certificate in the name of the applicant in accordance with Model III

In the case of an open or concealed profit distribution from a non-listed corporation:

  • a copy of the shareholders' resolution
  • an original confirmation of payment from the tax office responsible for the debtor
  • an original tax certificate in the name of the applicant in accordance with Model II
  • when applying for the first time or in the event of a change in the shareholding structure, you must submit a copy of the articles of association

In the case of a hidden profit distribution:

  • a copy (cover sheet, shareholding structure and findings on the hidden profit distribution) of the tax audit report
  • a confirmation of payment from the tax office responsible for the debtor

In the case of profit participation rights, typical silent partnerships, profit-participating loans, profit participation bonds or other rights with profit participation:

  • Documents on the basis of entitlement to the investment income (e.g. copy of securities prospectus or other contractual agreements)

What are the fees?

none

Note:
The refund procedure at the BZSt is free of charge. Obtaining the necessary documents (e.g. tax certificate from the custodian bank at the last domestic paying agent) may involve costs for the applicant. The BZSt has no influence on this.

What deadlines do I have to pay attention to?

The statutory application period is 4 years after the end of the calendar year in which the investment income was paid. However, this period does not end until 6 months after the date on which the tax was paid.

Processing duration

  • for processing the application: at least 6 months

Legal basis

Applications / forms

  • Objection
  • Fiscal court action

Appeal

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

15.12.2020

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Bundeszentralamt für Steuern (BZSt)

Address
An der Küppe 1
53225 Bonn, Stadt
Remark: Head office Bonn-Beuel
Link to the directions:
https://www.bzst.de/DE/DasBZSt/Dienstsitze/_docs/anfahrt_ds_bonn.html
Telephone
+49 228 406-0
Fax
+49 228 406-2661
E-Mail
Contact us
WWW
Website of the Federal Central Tax Office (BZSt)
Opening times

Monday: 09:00 - 16:00
Tuesday: 09:00 - 16:00
Wednesday: 09:00 - 16:00
Thursday: 09:00 - 16:00
Friday: 09:00 - 16:00

Further Authorities

Bundeszentralamt für Steuern (BZSt), Referat St I B 3
Address
An der Küppe 1
53225 Bonn, Stadt
Telephone
+49 228 4061200
Fax
+49 228 4063200
E-Mail
Contact us