Apply for a certificate of residence under an agreement to avoid double taxation Unfortunately this specification of service has not yet been completely translated.

For example, the foreign state often requires a certificate of residence within the meaning of a double taxation agreement (DTA) when you apply for exemption or reimbursement of withholding taxes levied there on interest, dividends or royalties. The residence of a person must be determined in accordance with the relevant regulations of the specific DTA between Germany and the other State in which the income is received. If you need advice, you can ask a tax advisor of your choice for a fee. In principle, residence certificates may only be issued on an official form. They are issued by your tax office or by the tax office of your company. The residence certificate may already be part of the foreign application for exemption or reimbursement (e.g. in the case of foreign capital gains or royalties). For this purpose, the Federal Central Tax Office (BZSt) provides the forms coordinated with the respective foreign tax authority. In addition, the form of the German tax administration, which is valid for all types of income, which is provided by the Federal Finance Administration, can be used.

written request (in duplicate)


Preconditions
You can apply for yourself (as a natural person, for example as a partner of a partnership) or on behalf of a legal entity (e.g. a corporation). A residence certificate under the Double Taxation Agreement (DTA) may be issued: only for income tax purposes, if the natural person or legal person is located in Germany in accordance with the respective DTA and income generated abroad (e.g. foreign capital gains or royalties)

Hints
The online form of the German tax administration can be found at: Form Center > Tax Forms > Double Taxation > Residence Certificate according to DTA
Provisions of the respective double taxation agreement (usually Article 4)

Related Links

You can apply in writing to the tax office responsible for you or the legal person for a residence certificate in accordance with the double taxation agreement (DTA). You must submit the application form in duplicate. On the basis of your application and the contents of the file, the tax office then checks whether the conditions for confirmation of a residence in Germany are met. If the prerequisites are met, the tax office certifies the residence directly on the form you have submitted. The tax office will hand over or send you the original copy of the residence certificate, while it will take the duplicate copy to the file.