Applying for a certificate of residence under a convention for the avoidance of double taxation
Description
For example, the foreign state often requires a certificate of residence within the meaning of a double taxation agreement (DTA) if you apply abroad for exemption or reimbursement of withholding taxes on interest, dividends or royalties levied there.
The residence of a person is to be determined according to the respective regulations of the specific DTA between Germany and the other state in which the income is received. If you need advice on this, you can request it from a tax consultant of your choice for a fee.
In principle, certificates of residence may only be issued on an official form. They are issued by your tax office or by the tax office of your company.
The certificate of residence may already be part of the foreign application for exemption or reimbursement (for example, in the case of foreign investment income or royalties). For this purpose, the Federal Central Tax Office (BZSt) provides the forms agreed with the respective foreign tax authority. In addition, the form of the German tax administration, which is valid for all types of income, which is provided by the Federal Tax Administration, can be used.
You can submit the application for yourself (as a natural person, for example as a partner of a partnership) or on behalf of a legal person (for example, a corporation). A certificate of residence according to double taxation agreements (DTA) can be issued:
- only for income tax purposes,
- if the natural person or legal person
- is resident in Germany in accordance with the respective DTA and
- Income has been generated abroad (e.g. foreign investment income or royalties)
written application (in duplicate)
None. The residence of the person can be certified on a time or period basis.
- No remedy is possible.
- A certificate of residence according to DTA has no regulatory character, but only proof character.
Please contact your responsible tax office.
- Forms provided by the foreign tax authority.
Remark: Forms for the relief of foreign withholding taxes
- Online fillable form of the German tax administration (german-English, german-Russian, german-French, german-Italian, german-Spanish language version)
Remark: - Form center > tax forms > double taxation > certificate of residence according to DTA
You can apply for a certificate of residence in accordance with double taxation agreements (DTA) in writing from the tax office responsible for you or the legal entity.
- You must submit the application form in duplicate.
- On the basis of your application and the contents of the file, the tax office will then check whether the requirements for confirming residence in Germany are met.
- If the requirements are met, the tax office certifies the residence directly on the form submitted by you.
- The tax office will hand over or send you the original copy of the certificate of residence, while it will take the second copy to the files.
The online form of the German tax administration can be found at: Form center > tax forms > double taxation > certificate of residence according to DTA
Provisions of the respective double taxation agreement (usually Article 4)
Senate Department of Finance Berlin (SenFin)
17.11.2020
The text was automatically translated based on the German content.
