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.

Description

Prerequisites

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.

Procedure

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.

Special notes

There are no clues or specifics.

Deadlines

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.

Processing time

3 to 6 months

Required documents

  • Required Documents

    Für die Antragstellung reichen Sie ein: 

    • Antragsformular auf Erstattung der Abzugsteuer auf Kapitalerträge von Investmentfonds 
    • Erklärung der entrichtungspflichtigen Person, dass eine Erstattung nicht vorgenommen wurde und nicht vorgenommen wird.
    • Steuerbescheinigung(en) der Kapitalerträge.
    • Statusbescheinigung
    • gegebenenfalls Bescheinigung über 
      • die Steuerbefreiung inländischer Anlegerinnen oder Anleger oder
      • Befreiungsbescheinigung für vergleichbare ausländische Anlegerinnen oder Anleger 
    • gegebenenfalls Investmentanteil-Bestandsnachweis 
    • gegebenenfalls Mitteilung, dass Investmentanteile ausschließlich im Rahmen von Altersvorsorge- und Basisrentenverträgen erworben wurden.

Forms

  • Form, Bavaria-wide: Antrag auf Erstattung der Abzugsteuern auf Kapitalerträge gemäß § 11 InvStG (Formular 034268)
    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

  • Levy: none

Remedy

  • Appeal
  • Action before the tax court

Status:06.08.2023

Responsible for editing:Bundesministerium der Finanzen

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  • 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
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