Capital gains tax; application for refund of withholding tax on capital gains from investment funds
Under certain conditions, foreign investment funds can have withheld capital gains tax refunded by the Federal Central Tax Office.
The withheld capital gains tax can be refunded at the request of the investment fund if
- capital gains tax and solidarity surcharge were withheld on non-taxable investment income.
- too much capital gains tax and solidarity surcharge were withheld on taxable investment income.
- taxes were deducted even though the investment fund is tax-exempt.
You can submit the application for refund of withholding tax by mail, e-mail or fax to the BZSt:
- Download the application form for refund of withholding tax on investment income from investment funds and fill it out completely.
- Send the application to the BZSt by mail, e-mail or fax with all required documents.
- The BZSt will check your application and contact you with any queries.
- You will receive a decision.
- If the requirements are not met, you will receive a rejection notice.
There are no clues or specifics.
The application must be filed within 2 years after the fiscal year of the investment fund has expired.
If there are more than 6 months between the receipt of an application for a certificate of status as an investment fund or an application for a certificate and the decision on this application, the application deadline shall be extended accordingly. In other cases, the application deadline cannot be extended. A refund is excluded if you do not submit the documents within the application deadline.
3 to 6 months
Antrag auf Erstattung der Abzugsteuern auf Kapitalerträge gemäß § 11 InvStG (Formular 034268)
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.
- Action before the tax court
Links to more information
Responsible for editing:Bundesministerium der Finanzen
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