Bundesportal | Apply for a Refund of Capital Gains Tax for Investment Funds

More Information

Publisher

Bundesministerium der Finanzen (BMF)

Last update or date of publication

March 21, 2023

Contact

The government service telephone number 115 – your point of contact for questions related to the federal, state and local.

Monday through Friday from 8:00 to 18:00 (and beyond these times in some regions).

Call 115 now

Government service telephone number calls are charged at local rates.

Foreign investment funds are subject to limited corporate income tax liability.
Their domestic investment income is subject to a 15 percent withholding tax. In some cases, however, the withholding tax may be refunded. To receive a refund, an application must be filed with the Federal Tax Office (BZSt).
The withheld capital gains tax may be refunded upon application by the investment fund if

capital gains tax and the solidarity surcharge were withheld on non-taxable capital gains.
too much capital gains tax and solidarity surcharge were withheld on taxable capital gains.
taxes were withheld even though the investment fund is tax-exempt.

To file a claim, please submit:

Application form for a refund of withholding tax on investment fund income
A statement from the person liable for payment confirming that no refund has been issued and will not be issued.
Tax certificate(s) for the capital gains.
Certificate of status
If applicable, a certificate regarding
- tax exemption for domestic investors or
- certificate of exemption for comparable foreign investors
if applicable, proof of investment share holdings
if applicable, a statement that investment shares were acquired exclusively under retirement savings and basic pension plans.

Forms available: Yes
Written form required: Yes
Informal application possible: No
In-person appearance required: No
Online services available: No

Antrag auf Erstattung der Abzugsteuer auf Kapitalerträge gemäß § 11 Investmentsteuergesetz

Preconditions

The withheld capital gains tax may be refunded upon application by the investment fund if

capital gains tax and the solidarity surcharge were withheld on non-taxable capital gains.
too much capital gains tax and solidarity surcharge were withheld from taxable capital gains.
taxes were withheld even though the investment fund is tax-exempt.

Hints

There are no notes or special considerations.

There are no costs involved.
Advance payment
no

Basis for legal action

§ 11 Investmentsteuergesetz (InvStG)

Legal Remedies

Appeal
Lawsuit before the Tax Court

Procedure

You can submit your application for a refund of capital gains tax to the BZSt by mail, email, or fax:

Download the application form for a refund of withholding tax on investment fund income and fill it out completely.
Send the application by mail, email, or fax to the BZSt along with all required documents.
The BZSt will review your application and contact you if there are any questions.
You will receive a decision notice.
If the requirements are not met, you will receive a notice of denial.

Deadlines

Application deadline
2 years
The application must be filed within 2 years after the end of the investment fund’s fiscal year. If more than 6 months elapse 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 that application, the application deadline is extended accordingly. In other cases, the application deadline cannot be extended. No refund will be issued if you do not submit the documents within the application deadline.

Processing time

3 months until 6 months

Selected region