Apply for (partial) exemption from German capital gains tax for foreign corporations Unfortunately this specification of service has not yet been completely translated.
If you wish to be exempt from German capital gains tax, you can obtain an exemption certificate under certain conditions.
In special cases, foreign recipients (creditors) of investment income may be fully or partially relieved of capital gains tax (KapSt) through exemption.
An exemption certificate can only be issued to a corporation domiciled abroad that holds a direct interest of at least 10 per cent in a distributing corporation with unlimited tax liability.
The exemption from capital gains tax may be excluded in certain cases (for example, in the case of dysfunctional or insubstantial companies). This regulation is thus directed against tax arrangements that attempt to achieve relief from capital gains tax by taking advantage of treaty or directive benefits.
You submit your application for exemption from German withholding tax on investment income in writing to the Federal Central Tax Office (BZSt).
When submitting the application, you must submit:
- Appropriate power of attorney in the event that the application is made through an agent.
- Proof of the amount of the direct participation in the nominal capital of the affiliated company, for example:
- Contracts on the acquisition of the shares or notarially confirmed current list of shareholders.
Proof of the justification of the capital income, for example:
- Profit participation rights agreement
- Loan agreement
- Forms: yes
- Online procedure possible: no
- Written form required: yes
Personal appearance required: no
Antrag auf Freistellung auf der Internetseite des Bundeszentralamtes für Steuern
Antrag auf Freistellung in Verbindung mit dem deutsch-schweizerischen Doppelbesteuerungsabkommen vom 11.08.1971 auf der Internetseite des Bundeszentralsamtes für Steuern
Antrag auf (Teil-)Freistellung in Verbindung mit dem Doppelbesteuerungsabkommen zwischen Deutschland und Taipeh auf der Internetseite des Bundeszentralsamtes für Steuern
Bundeszentralamt für Steuern (BZSt)
Applications may be submitted by
legal entities resident abroad
- who are subject to taxes on income or profits in their country of residence without being exempt therefrom, and
- who receive investment income from domestic corporations subject to unlimited taxation in which they hold a direct interest of at least 10 percent
§ 50d Absatz 2 Einkommensteuergesetz (EStG)
Weiterführende Informationen zur Freistellungsverfahren nach § 50d Absatz 2 EStG auf der Internetseite des Bundeszentralamts für Steuern
You must submit the application for exemption in writing to the Federal Central Tax Office (BZSt), Division St I B 3.
- Download the application from the BZSt website. Complete the application electronically. Print it out and sign it.
- The tax authority of the foreign country must confirm your residency.
- Then send the application and all documents by post to the BZSt office in Bonn.
- Your application will be processed and checked by the BZSt.
- You will receive an exemption certificate or a notice of rejection of your application by post.
In the event that an exemption certificate is issued, the distributing corporation (debtor) may omit the tax deduction in whole or in part from the outset if the exemption certificate is available.
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