Source: BUS Sachsen-Anhalt (Linie6Plus)

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

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).

Prerequisites

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

Required documents

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)

Fees (costs)

none

Deadlines

Transmission of the notification: within 4 months after the end of the financial year

Processing time

for processing the advertisement: usually 12 weeks

Legal remedy

Appeal
Administrative court action

Applications / Forms

Forms: yes
Online procedure possible: no
Written form required: yes (signed application)
Personal appearance: no

Formular auf der Internetseite des Bundeszentralamts für Steuern (BZSt)

Procedure

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.

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