Apply for a refund of capital gains tax paid to persons resident abroad
Description
The Federal Central Tax Office (BZSt) reimburses the withheld and paid capital gains tax that exceeds the planned withholding tax rate according to the state-specific agreement for the avoidance of double taxation or is to be reimbursed in accordance with §§ 43b or 44a paragraph 9 EStG.
The refund procedure is only applicable to certain domestic investment income that is subject to tax deduction.
The refund of capital gains tax may be excluded in the case of certain types of investment income (e.g. profit participation rights or claims from profit sharing) or in the case of companies without function or substance. Thus, this regulation is directed against tax arrangements that attempt to achieve relief from capital gains tax by exploiting the advantages of agreements or directives.
You submit your application in writing to the Federal Central Tax Office (BZSt) using an official form.
Applications can be submitted:
- natural persons residing abroad, and
- legal entities,
to which domestic investment income is attributable as creditors at the time of inflow
The documents required for reimbursement vary depending on the information in your application and the provisions of the double taxation agreement.
In the case of a distribution of profits from 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 overt or hidden distribution of profits from an unlisted 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
- if you are applying for the first time or if you change the shareholding, you must submit a copy of the articles of association
In the case of a hidden distribution of profits:
- a copy (cover sheet, shareholdings and findings on the hidden distribution of profits) of the audit report
- a confirmation of payment from the tax office responsible for the debtor
In the case of profit participation rights, typical silent participation, participatory loans, profit bonds or other rights with profit sharing:
- Documents on the basis of entitlement to investment income (e.g. photocopy, securities prospectus or other contractual arrangements)
none
Hint:
The reimbursement 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 be associated with costs for the applicant. The BZSt has no influence on this.
The statutory application deadline is 4 years after the end of the calendar year in which the investment income was paid. However, this period does not expire before the expiry of 6 months from the date of payment of the tax.
- for the processing of the application: at least 6 months
- Objection
- Fiscal court action
- Forms: yes
- Online procedure possible: no
- Written form required: yes
- Personal appearance required: no
You must submit the application for a refund of capital gains tax in writing to the Federal Central Tax Office (BZSt), Department St I B3.
- Download the application from the BZSt website or directly from the form server of the Federal Tax Administration. Fill out 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 examined by the BZSt.
- In the positive case, you will receive a written notice of exemption and reimbursement by post.
- In certain cases, a pre-issued exemption certificate allows you to avoid the tax deduction from capital gains from the outset or to claim a reduced tax rate.
§ 50c para. 3 EStG
Federal Ministry of Finance (BMF)
The text was automatically translated based on the German content.
