Receive relief from German tax deduction pursuant to § 50a EStG in accordance with § 50d EStG Unfortunately this specification of service has not yet been completely translated.
For remuneration received before 1 January 2014, the tax office responsible for the debtor of the remuneration is responsible; for remuneration received from 1 January 2014 onwards, the Federal Central Tax Office (BZSt) is responsible for checking the liability to withhold tax. Applications for relief from withholding tax are processed by the Federal Central Tax Office (BZSt) for all periods. Domestic income of foreign artists, athletes, licensors and supervisory board members is subject to limited tax liability. The BZSt taxes this income in a tax deduction procedure. You can apply to the BZSt for relief from German withholding tax. Foreign taxpayers are relieved of the German withholding tax in that taxes already paid are refunded or with an exemption certificate, the tax deduction will no longer apply in whole or in part in the future. Persons with limited tax liability in Germany are: Natural persons if they have neither a domicile nor their habitual residence in Germany and they earn German income. Corporations, associations of persons and estates if they have neither their management nor their registered office in Germany and they generate German income. If there is no double taxation agreement (DTA) between Germany and the country of residence of the remuneration creditor, relief from German tax deduction cannot be granted. In this case, you can at best avoid any double taxation by means of corresponding national regulations in the state of residence. Applications for relief from withholding tax are processed by the Federal Central Tax Office (BZSt).
When submitting your application, you must submit: if you have power of attorney: Power of attorney Certificate of residence on the application form Copy of the contract In reimbursement cases, the original tax certificate issued by the person liable for the reimbursement. In reimbursement cases where payment to a party other than the reimbursement creditor or applicant is desired, an original power of attorney for collection issued by the reimbursement creditor. If you are a shareholder, you must also enclose the following documents: Extract from the Commercial Register, Organizational chart (with details of the percentage shareholdings) If required, the BZSt will request further documents necessary for the examination.
Forms: yes Online procedure possible: no Written form required: yes Personal appearance required: no
Applications may be submitted by foreign artists foreign sportsmen foreign licensors foreign supervisory boards Further requirements: in the case of reimbursement: payment of withholding tax There must be a double taxation agreement between Germany and the country of residence.
Section 50d (2) sentence 1 EStG
- Merkblatt zu Lizenzgebühren und ähnlichen Vergütungen auf der Internetseite des Bundeszentralamts für Steuern
- Übersicht über das deutsche Besteuerungsrecht an Lizenzgebühren nach Doppelbesteuerungsabkommen (DBA) auf der Internetseite des Bundeszentralamts für Steuern
- Weiterführende Informationen zur Abzugsteuerentlastung auf der Internetseite des Bundeszentralamts für Steuern
- Merkblatt zur steuerlichen Behandlung ausländischer Kulturvereinigungen auf der Internetseite des Bundeszentralamts für Steuern
You must submit the application for withholding tax relief in writing on the official form to the Federal Central Tax Office (BZSt), Division St II 9. Download the application from the BZSt website. Complete the application electronically. Print it out and sign it. Send the application and all documents to the BZSt. Your application will be processed and checked by the BZSt. You will receive a certificate of exemption or a notice of exemption (refund) or a notice of rejection of your application. If an exemption certificate is issued, the person liable for the refund will receive a corresponding notification in the form of a copy of the exemption certificate for his or her files. In the case of refund applications, payment of the refund amount will be made approximately four weeks after receipt of the exemption certificate.