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

Service Description

Since 1.1.2018, investment funds have been subject to tax with their

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

Foreign investment funds must pay domestic income for which no or no tax was

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

The investment funds must submit a written notification of the subsequent payment of tax withholding amounts to the Federal Central Tax Office (BZSt).

Process flow

You must submit the notification for the 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 their authorised 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 back taxes to be paid.
  • You pay the outstanding taxes to the BZSt.

Requirements

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

  • Investment funds domiciled abroad on their domestic income wrongfully
    • no tax has been withheld or
    • too little tax has been withheld

Which documents are required?

When notifying for subsequent payment, they must submit:

  • Annex to the notification of income
  • Confirmation from the tax authority of the country of domicile that the investment fund had the specified domicile or place of management during the fiscal year and is therefore eligible 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 after the end of the financial year

Processing duration

  • for processing the advertisement: usually 12 weeks

Legal basis

Section 6 (3) sentence 1 number 2 InvStG in conjunction with section 44 (5) InvStG. Article 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

Technically approved by

Federal Ministry of Finance (BMF)

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