The foreign state often requires a certificate of residence within the meaning of a double taxation agreement (DTA), for example, if you apply abroad for exemption or reimbursement of withholding tax levied there on interest, dividends or royalties.
The residency of a person is to be determined according to the respective regulations of the specific DTA between Germany and the other country in which the income is received. If you need advice on this, you can request it for a fee from a tax consultant of your choice.
Certificates of residence may only be issued on an official form. They are issued by your tax office or the tax office of your company.
The certificate of residence may already be part of the foreign exemption or refund application (e.g. for foreign investment income or license fees). For this purpose, the Federal Central Tax Office (BZSt) provides the forms agreed with the respective foreign tax authority. In addition, the form of the German tax authorities valid for all types of income can be used, which is provided by the Federal Tax Administration.