Receive relief from German tax deduction pursuant to § 50c EStG

If you wish to obtain relief from German withholding tax, you may apply under certain conditions.

Description

Prerequisites

Applications can be submitted by

  • foreign artists
  • foreign sportsmen and sportswomen
  • foreign licensors
  • foreign supervisory board members

Further requirements:

  • in the case of reimbursement: payment of withholding tax

A double taxation agreement must exist between Germany and the country of residence.

Procedure

You must submit the application electronically via the BZSt online portal (BOP).

  • Register in the BOP.
  • If you have already registered for another procedure accessible via the BOP or registered in the Elster online portal, you do not need to register again.
  • Select the form "Application for relief from German tax deduction in accordance with § 50c EStG".
  • Complete the form and submit it.
  • Attach a certificate of residence and the other required documents to the application form.
  • Your application will be processed and checked by the BZSt.
  • You will receive a certificate of exemption or a notice of exemption (refund) or a notice of rejection of your application. The decision of the BZSt will also be made available to you for retrieval via the BOP.
  • In the event that an exemption certificate is issued, the person liable for payment will receive a corresponding notification in the form of a copy of the exemption certificate for his/her files.
  • In the case of refund applications, payment of the refund amount will be made approximately 4 weeks after receipt of the exemption certificate.

Deadlines

for refund applications: within 4 years from the end of the calendar year in which the remuneration was received or not before 1 year from the payment of the tax deductions

Processing time

3 Monate

Required documents

  • Required Documents

    When submitting your application, you must submit:

    • Certificate of residence
    • Copy of contract
    • in case of power of attorney: power of representation
    • in cases of reimbursement: the tax certificate issued by the person liable for reimbursement
    • in reimbursement cases where payment to a person other than the reimbursement creditor or the person submitting the application is desired: an original power of attorney for collection issued by the reimbursement creditor.

    If you are applying on behalf of a corporation, association of persons or estate, you must also enclose the following documents:

    • Extract from the Commercial Register
    • Organization chart (with details of the percentage shareholdings)

    If required, the BZSt will request further documents necessary for verification.

Forms

  • Form, Bavaria-wide: Formulare zur Doppelbesteuerung
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Formulare zur Antragssteuer
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

Fees

  • There are no costs involved.

Remedy

  • Appeal
  • Tax court action

Status:20.01.2024

Responsible for editing:Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

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