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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for reimbursement of capital gains tax paid to persons resident abroad

Description

The Federal Central Tax Office (BZSt) reimburses the withheld and paid capital gains tax, which exceeds the planned withholding tax rate according to the state-specific agreement on the avoidance of double taxation or is to be refunded in accordance with §§ 43b or 44a paragraph 9 EStG.

The refund procedure is only applicable to certain domestic investment income subject to tax deduction.

The reimbursement of capital gains tax may be excluded in the case of certain types of investment income (for example, profit participation rights or claims arising from profit sharing) or in the case of functionless or insubstantial companies. Thus, this regulation is directed against tax arrangements, through which an attempt is made to achieve a relief from the capital gains tax by taking advantage of agreement or directive advantages.

You submit your application in writing according to the official form at the Federal Central Tax Office (BZSt).

If you are a foreign recipient (creditor) of domestic investment income, you may be fully or partially relieved of capital gains tax under certain circumstances.

You must submit the application for reimbursement of capital gains tax in writing to the Federal Central Tax Office (BZSt), St I B3 Unit.

  • Download the application from the BZSt website or directly from the form server of the Federal Finance Administration. Fill out the application electronically. Print it out and sign it.
  • Send the application and all documents by post to the headquarters of the BZSt in Bonn.
  • Your application will be processed and examined by the BZSt.
  • In the positive case, you will receive a written exemption and refund notice by post.
  • By means of a pre-issued exemption certificate, you can in certain cases avoid the tax deduction from capital gains from the outset or claim a reduced tax rate.

Applications can be submitted by:

  • natural persons resident abroad, and
  • legal persons,

to which, as creditors, domestic investment income at the time of inflow is attributable

The documents required for the refund vary depending on the information in your application and the provisions in the double taxation agreement.
In the case of a profit distribution of a listed stock corporation (AG) or Societas Europaea (SE):

  • a model III tax certificate in the name of the applicant in the original

In the case of an open or hidden profit distribution of an unlisted corporation:

  • a copy of the shareholder resolution
  • a payment confirmation from the tax office responsible for the debtor in the original
  • a tax certificate in the name of the applicant in the original in accordance with model II
  • in the event of an initial application or a change in the shareholding relationship, you must present a copy of the articles of association

In the case of a hidden profit distribution:

  • a copy (cover page, shareholdings and findings on the hidden distribution of profits) of the tax 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 entitlements for investment income (e.g. photographing of the securities prospectus or other contractual agreements)

none

hint:
The reimbursement procedure at the BZSt is free of charge. Obtaining the necessary documents (for example, tax certificate from the depository bank at the last domestic paying agent) may entail costs for the applicant. The BZSt has no influence on this.

The statutory application period is 4 years after the end of the calendar year in which the investment income was paid. However, this period does not end 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
  • tax court action

The text was automatically translated based on the German content.

Federal Ministry of Finance (BMF)

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