Applying for a refund of capital gains tax paid to persons resident abroad Unfortunately this specification of service has not yet been completely translated.

If you are a foreign recipient (creditor) of domestic investment income, you may be fully or partially relieved of capital gains tax under certain circumstances.

The Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) refunds the withheld and remitted capital gains tax that exceeds the withholding tax rate provided for under the treaty on the avoidance of double taxation applicable in the specific country or is to be refunded under sections 43b or 44a(9) of the German Income Tax Act (Einkommensteuergesetz, EStG).

The refund procedure is only applicable in the case of certain domestic investment income that is subject to withholding tax.

The refund of capital gains tax may be excluded in the case of certain types of investment income (for example, in the case of profit participation rights or receivables from profit participation) or in the case of dormant or insubstantial companies. This regulation is thus directed against tax arrangements through which an attempt is made to achieve relief from capital gains tax by taking advantage of treaty or directive benefits.

You submit your application in writing to the Federal Central Tax Office (BZSt) using the official form.



The documents required for the refund vary depending on the information in your application and the regulations in the double taxation agreement.
In the case of a profit distribution from a listed stock corporation (AG) or Societas Europaea (SE):


  • An original tax certificate in the name of the applicant in accordance with model III.

In the case of an open or hidden profit distribution of an unlisted corporation:

  • a copy of the shareholders' resolution
  • an original confirmation of payment from the tax office responsible for the debtor
  • an original tax certificate in the name of the applicant in accordance with model II
  • In the case of a first-time application or a change in the shareholding structure, you must submit a copy of the articles of association.

In the case of a hidden distribution of profits:

  • a copy (cover sheet, shareholding structure and findings on the hidden profit distribution) of the tax audit report
  • a confirmation of payment from the tax office responsible for the debtor

In the case of a profit participation right, typical silent partnership, partiarisches Darlehen, Gewinnobligationen or other rights with profit participation:

  • Documents on the basis of entitlement to the investment income (for example, a copy of the securities prospectus or other contractual agreements)
  1. Forms: yes
  2. Online procedure possible: no
  3. Written form required: yes
  4. Personal appearance required: no



Related Links

  • Antrag auf Erstattung der deutschen Steuer auf Kapitalerträge auf der Internetseite des Bundeszentralsamtes für Steuern
  • Antrag auf Erstattung bei einem Reststeuersatz von unter 15% Quellensteuer der Internetseite des Bundeszentralsamtes für Steuern
  • Amtlicher Vordruck
Bundeszentralamt für Steuern (BZSt)


Bundeszentralamt für Steuern (BZSt), Referat St I B 3


Preconditions

Applications may be submitted by

  • natural persons resident abroad, and
  • legal entities,

to whom, as creditors, domestic investment income is attributable at the time of receipt.



Related Links

  • § 50d Absatz 1 Einkommensteuergesetz (EStG)

Related Links

  • Weiterführende Informationen zum Erstattungsverfahren nach § 50d Absatz 1 EStG finden Sie auf der Internetseite des Bundeszentralamts für Steuern
  • Ausfüllanleitung zum Erstattungsantrag Merkblatt DBA Japan auf der Internetseite des Bundeszentralamts für Steuern

You must submit the application for refund of capital gains tax in writing to the Federal Central Tax Office (BZSt), Division St I B3.

  • Download the application from the BZSt website or directly from the form server of the Federal Tax Administration. Complete the application electronically. Print it out and sign it.
  • Send the application and all documents by post to the BZSt office in Bonn.
  • Your application will be processed and checked by the BZSt.
  • If your application is approved, you will receive a written notice of exemption and refund by post.
  • By obtaining an exemption certificate in advance, you can in certain cases avoid having to deduct tax from the investment income from the outset or take advantage of a reduced tax rate.

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Last update or date of publication
15.12.2020