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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for a refund of capital gains tax paid to residents abroad

Description

The Federal Central Tax Office (BZSt) reimburses the withheld and paid capital gains tax that exceeds the planned withholding tax rate under the state-specific convention 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 reimbursement of capital gains tax may be excluded for certain types of capital gains (for example, profit participation rights or claims from profit participations) or for companies without function or substance. Thus, this regulation is directed against tax arrangements that attempt to achieve relief from capital gains tax by taking advantage of agreements or directive advantages.

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

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

Applications can be submitted:

  • natural persons resident abroad, and
  • legal persons,

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

The documents required for reimbursement 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):

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

In the case of an open or hidden profit distribution of a non-listed corporation:

  • a copy of the shareholders' resolution
  • an original payment confirmation from the tax office responsible for the debtor
  • an original tax certificate in the name of the applicant in accordance with Model II
  • in the event of an initial application or a change in shareholdings, you must submit 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 entitlement for investment income (e.g. photocopying of securities prospectus or other contractual arrangements)

none

Hint:
The refund procedure at the BZSt is free of charge. Obtaining the necessary documents (for example, tax certificate by the custodian bank from 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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