Report non-deduction or under-deduction of tax on domestic income of foreign investment funds Unfortunately this specification of service has not yet been completely translated.
Foreign investment funds whose domestic income was wrongly not taxed or under-taxed must report this and pay the tax in arrears.
Since 1.1.2018, investment funds have been subject to tax with their
- domestic investment income,
- domestic real estate income and
- other domestic income
- to corporate income tax.
Foreign investment funds must pay domestic income for which no or no tax was
- no or
- tax withheld was wrongly withheld and pay the tax in arrears.
The investment funds must submit a written notification of the subsequent payment of tax withholding amounts to the Federal Central Tax Office (BZSt).
When notifying for subsequent payment, they must submit:
- Annex to the notification of income
- Confirmation from the tax authority of the country of domicile that the investment fund had the specified domicile or place of management during the fiscal year and is therefore eligible under the relevant double taxation agreement (DTA).
- Status certificate or
- Form InvSt 8 - Questionnaire / application with attachments (UCITS passport, investment conditions)
- Forms: yes
- Online procedure possible: no
- Written form required: yes (signed application)
- Personal appearance: no
Formular auf der Internetseite des Bundeszentralamts für Steuern (BZSt)
The notification for the subsequent payment of tax withholding amounts on domestic investment income must be submitted:
Investment funds domiciled abroad on their domestic income wrongfully
- no tax has been withheld or
too little tax has been withheld
Section 6 (3) sentence 1 number 2 InvStG in conjunction with section 44 (5) InvStG. Article 44 (5)
Sentence 2 EStG in conjunction with section 167 (1) AO and section 155 AO
§ 6 Absatz 3 Satz 1 Nummer 2 Investmentsteuergesetz (InvStG)
§ 44 Absatz 5 Satz 2 Einkommenssteuergeset (EStG)
§ 167 Absatz 1 Abgabenordnung (AO) und § 155 Abgabenordnung (AO)
Weitere Informationen zur Nachentrichtung von Steuerabzugsbeträgen auf inländische Beteiligungseinnahmen auf der Internetseite des Bundeszentralamts für Steuern (BZSt)
You must submit the notification for the subsequent payment of tax withholding amounts on domestic investment income in writing to the Federal Central Tax Office (BZSt).
- Download the form from the BZSt website and complete it.
- Print out the completed application form. The application form must then be signed by a legal representative of the investment fund or their authorised representative.
- Send the signed form together with the other required documents by post to the BZSt office in Bonn.
- The BZSt will process your notification. You may have to answer further questions or submit additional documents.
- The BZSt will send you a notice with the back taxes to be paid.
- You pay the outstanding taxes to the BZSt.
Responsible for the content
Federal Ministry of Finance (BMF)
Last update or date of publication