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Source: BUS Sachsen-Anhalt (Linie6PLus)

Report tax deduction not made or too low on domestic income from foreign investment funds


Since 1 January 2018, investment funds with their

  • domestic investment income,
  • domestic real estate income, and
  • other domestic income
  • of corporation tax.

Foreign investment funds must have domestic income for which unjustly

  • none or
  • a tax deduction that is too low has been reported and the taxes have been paid back.

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

The notification of the subsequent payment of tax deductions on domestic participation income must be submitted by:

  • Investment funds domiciled abroad on their domestic income wrongly
    • none or
    • a tax deduction that is too low has been made

In the notification of subsequent payment, they must submit:

  • Annex to the Notification of Income
  • Confirmation by the tax authority of the country of residence that the investment fund had the specified registered office or place of management during the financial year and is therefore entitled to the agreement under the relevant convention for the avoidance of double taxation (DTA)
  • certificate of status, or
  • Form InvSt 8 – Questionnaire / Application with attachments (UCITS passport, investment conditions)
  • Transmission of the notification: within 4 months after the end of the financial year
  • for the processing of the advertisement: usually 12 weeks
  • Objection
  • Administrative court action
  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes (signed application)
  • personal appearance: no

You must submit the notification of the subsequent payment of tax deduction amounts on domestic investment income in writing to the Federal Central Tax Office (BZSt).

  • Download the form from the BZSt website and fill it out.
  • Print out the completed application form. The application form must then be signed by a legal representative of the investment fund or its authorised representative.
  • Send the signed form together with the other required documents by post to the BZSt headquarters in Bonn.
  • The BZSt processes your ad. If necessary, you will have to answer further questions or submit further documents.
  • The BZSt will send you a notice with the taxes to be paid.
  • You pay the outstanding taxes to the BZSt.

§ 6 para. 3 sentence 1 number 2 InvStG i.V.m . § 44 paragraph 5
Sentence 2 EStG in conjunction with V.m. § 167 paragraph 1 AO and § 155 AO

Federal Ministry of Finance (BMF)

The text was automatically translated based on the German content.

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