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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for a certificate of status for a reduction in tax on income of foreign investment funds

Description

Since 1.1.2018, foreign investment funds with their

  • domestic investment income,
  • domestic real estate income as well as
  • other domestic income

corporation tax. If a foreign investment fund generates taxable income in Germany, it can apply for a status certificate. With this status certificate, the investment fund can
Reduce capital gains tax to 15 percent.

The Federal Central Tax Office (BZSt) issues the status certificate for investment funds,

  • where the management of the legal representative (usually capital management company) is located abroad and
  • whose income subject to corporation tax in Germany is subject exclusively to tax deduction

The following entities meet the requirements of an investment fund:

  • Undertakings for collective investment in transferable securities (UCITS)
  • Alternative investment funds (AIF)
  • Organisms whose number of investors is limited to one investor, but which otherwise meet the requirements for investment assets
  • Corporations which are prohibited from operating entrepreneurial activity and which are not subject to or exempt from income taxation
  • Investment assets under management by AIF capital management companies

Investment funds must have a status certificate for

  • any individual fund, or
  • any sub-fund of an umbrella

apply for.
For share classes, no separate status certificate is to be applied for.

The application for the issuance of the status certificate must be submitted in writing to the BZSt.

hint:
Domestic investment funds apply for the status certificate from the local tax office.
Foreign investment funds, whose income taxable in Germany is exclusively or partially not subject to tax deduction, also apply for the status certificate at the local tax office.
Only foreign investment funds whose income is taxable in Germany are wholly subject to tax deduction or who do not receive any taxable income at all in Germany apply for the status certificate from the BZSt.

Foreign investment funds that generate taxable income in Germany can, under certain conditions, apply for a status certificate to reduce their tax burden.

You must submit the application for the status certificate in writing to the Federal Central Tax Office (BZSt).

  • Download the application form from the Online Form Management System (FMS) of the Federal Finance Administration (BFINV) and fill it out.
  • Print out the completed application form. The application form must then be submitted by
    • a legal representative of the investment fund, or
    • its authorised representative

be signed.

  • Send the signed application form together with the other required documents by post to the headquarters of the BZSt in Berlin.
  • The BZSt will examine your application. If necessary, you may need to answer further questions or submit further documents.
  • If your application is approved, the BZSt will send you the status certificate by post to the address of the legal representative or authorised representative indicated in the application form. In the other case, you will receive a rejection notice by post.

hint:
Postal delivery of the status certificate abroad is only possible if this is permissible under international law. In some states, the BZSt is not permitted under international law to send the status certificates by post (an up-to-date list of these states can be found on the BZSt website under "Questions and Answers - Formal"). In these cases, the indication of a domestic (German) receiver representative is mandatory.

Applications for the status certificate may be submitted by:

  • investment fund
    • where the management of the legal representative (usually capital management company) is located abroad and
    • whose income subject to corporation tax in Germany is subject to tax deduction.
  • the following entities fulfil the requirements of an investment fund:
    • Undertakings for collective investment in transferable securities (UCITS)
    • Alternative investment funds (AIF)
    • Organisms whose number of investors is limited to one investor, but which otherwise meet the requirements for investment assets
    • Corporations which are prohibited from operating entrepreneurial activity and which are not subject to or exempt from income taxation
    • Investment assets under management by AIF capital management companies

When applying for the status certificate, you must submit:

  • Tax number (if already assigned)
  • Serial number (if already assigned)
  • in the case of an undertaking for collective investment in transferable securities (UCITS) authorised to sell in Germany:
    • corresponding notification from the Federal Financial Supervisory Authority (BaFin) or
    • BaFin ID
  • in the case of an undertaking for collective investment in transferable securities (UCITS):
    • UCITS Passport (UCITS attestation)
  • in all other cases:
    • current investment conditions of the investment fund. If the investment conditions do not contain the current name of the investment fund, you must also prove name changes by means of suitable documents.
  • Application: the status certificate can be applied for retroactively for a maximum period of up to 6 months before the date of application (the receipt of the application is decisive)
  • Validity of the status certificate: maximum 3 years, after which a new application must be submitted

hint:
If the status certificate is not available at the time of the inflow of capital gains, the capital gains tax is withheld in full. In this case, it is possible to submit a refund application retrospectively – subject to the 18-month deadline.

  • for the issue of the status certificate: usually 12 weeks
  • Application: the status certificate can be applied for retroactively for a maximum period of up to 6 months before the date of application (the receipt of the application is decisive)
  • Validity of the status certificate: maximum 3 years, after which a new application must be submitted

hint:
If the status certificate is not available at the time of the inflow of capital gains, the capital gains tax is withheld in full. In this case, it is possible to submit a refund application retrospectively – subject to the 18-month deadline.

  • objection
  • Administrative court action
  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • personal appearance: no
Application form in the Form Management System (FMS) of the Federal Finance Administration (BFINV)

The text was automatically translated based on the German content.

Federal Ministry of Finance (BMF)

No authority found