Capital gains tax; application for refund by foreign residents

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.

Description

Prerequisites

Applications may be submitted by:

  • natural persons resident abroad and
  • legal entities,

to whom domestic investment income is attributable as a creditor at the time of accrual

Procedure

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

  • Download the application from the BZSt website or directly from the form server of the Federal Tax Administration. Fill out the application electronically. Print it out and sign it.
  • Send the application and all documents by mail to the BZSt office in Bonn.
  • Your application will be processed and checked by the BZSt.
  • If your application is approved, you will receive a written notice of exemption and refund by mail.
  • By obtaining an exemption certificate in advance, you can in certain cases avoid having to deduct tax from the capital gain from the outset or take advantage of a reduced tax rate.

Deadlines

The statutory application period is 4 years after the end of the calendar year in which the capital gains were paid. However, this period does not end before the expiry of 6 months from the date of payment of the tax.

Processing time

  • for processing the application: at least 6 months

Required documents

  • Required Documents

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

    • An original tax certificate in the name of the applicant in accordance with model III.

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

    • a copy of the shareholders' resolution
    • an original confirmation of payment 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 case of a first-time application or a change in the shareholding structure, you must submit a copy of the partnership agreement

    In the case of a hidden profit distribution:

    • a copy (cover sheet, shareholding structure and findings on the hidden profit distribution) of the tax audit report
    • a confirmation of payment from the tax office responsible for the debtor

    In the case of a profit participation right, typical silent partnership, partiarisches Darlehen, Gewinnobligationen or other rights with profit participation:

    • Documents on the basis of entitlement to the capital gains (for example, a copy of the securities prospectus or other contractual agreements)

Forms

  • Form, Bavaria-wide: Antrag auf Erstattung der deutschen Steuer auf Kapitalerträge auf der Internetseite des Bundeszentralsamtes für Steuern
    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: Antrag auf Erstattung bei einem Reststeuersatz von unter 15% Quellensteuer der Internetseite des Bundeszentralsamtes für Steuern
    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: Amtlicher Vordruck
    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.

Fees

  • none

    Notice:
    The refund procedure at the BZSt is free of charge. Obtaining the necessary documents (e.g. tax certificate from the custodian bank at the last domestic paying agent) may involve costs for the applicant. The BZSt has no influence on this.

Remedy

  • Appeal
  • action before the finance court

Status:06.08.2023

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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