Hilfe
Application for a refund of or exemption from capital income tax pursuant to section 50c or 44a (9) of the Income Tax Act
General information
For further information on the relief procedure, visit https://www.bzst.de/EN/Businesses/Capital_Yield_Tax_Relief/capital_yield_tax_relief_node.html
If you have any further questions, please contact the Federal Central Tax Office, Division St I B 3:
Tel.: +49 228 406-1200
E-mail: kapitalertragsteuer@steuerliches-info-center.de
Postal service An der Küppe 1, 53225 Bonn
Tax number issued by the Federal Central Tax Office (e.g. given as an identification number on an already issued assessment notice)
Tax number issued by the Federal Central Tax Office (e.g. given as an identification number on an already issued assessment notice, or – if an exemption has been granted – as a file number beginning with “St I B 3 -”)
If the country of residence is the USA, a TIN must be provided. The TIN consists of nine characters.
The correct form is available here: https://www.bzst.de/SharedDocs/Downloads/DE/Allgemein/einwilligungsformular_87a.html
Reference of the applicant
The legal form of the company of the creditor of the capital income should be specified here (e.g. GmbH, LLC, LP).
If Kuwait or the United Arab Emirates is the country of residence, the place of effective management must be provided.
If Kuwait or the United Arab Emirates is the country of residence, the place of establishment must be provided.
With the exception of international organisations, a residence certificate must be provided.
Refund:
All periods in which the capital income was accrued must be covered by the residence certificate(s).
Please specify the legal form of the authorised representative.
The authorised recipient receives all written correspondence and notices from the Federal Central Tax Office in connection with the refund procedure pursuant to section 50c of the Income Tax Act, section 43b of the Income Tax Act or pursuant to section 44a (9) of the Income Tax Act, and in connection to relief from German taxes on the basis of an intergovernmental agreement or other agreement.
Please note that the country entered here applies to all capital income specified in this application. If you received capital income while resident in another country, please submit a separate application.
Foreign investment funds within the meaning of the Investment Tax Act may apply for a status certificate as of 1 January 2018 (section 7 (4) of the Investment Tax Act). Submitting a status certificate reduces the tax rate to 15% at source for the party obliged to pay the tax. In many cases, this means that an application for a refund of capital income tax is no longer necessary. Status certificates for foreign investment funds are issued by Division St II 5 at the Federal Central Tax Office.
This refers to the actual tax treatment in the country of residence.
If you had a different tax status for one or more accruals of capital income during the tax year, or opted for another form of taxation, please use a separate form.
A depository receipt (DR) is a certificate representing shares of a German public company. American depository receipts (ADRs) are depository receipts that are traded on the US stock market. There are comparable depository receipts in other markets, e.g. European depository receipts (EDRs), international depository receipts (IDRs) and global depository receipts (GDRs).
An ISIN (International Securities Identification Number) is a 12-character combination of letters and numbers. Most publicly listed securities are identified by an ISIN. Please enter the German ISIN on the assessment notice starting with DE ....
Please enter the amount of withheld German taxes here. This is the sum total of the capital income tax withheld for these earnings plus the solidarity surcharge.
An ISIN (International Securities Identification Number) is a 12-character combination of letters and numbers. Most publicly listed securities are identified by an ISIN. Please enter the ISIN of the depositary receipt. For example, an ADR will start with US ...
At the time of receiving the capital income, did beneficial ownership of the shares or jouissance shares exist for an uninterrupted period of at least one year?
Please note that an exemption is possible at the earliest from the time when the application is received by the Federal Central Tax Office.
After logging in, the BOP account ID can be found under "My Bop" > "User account information" > "User account ID".
Restrictions for attachments:
- A maximum of 100 PDF pages is allowed per attachment. Please note that otherwise your document will be deleted without further feedback.
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- maximum file size of all attachments: 14 MB