Applying for a refund of capital gains tax paid to persons resident abroad

You must submit the application for a 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 Federal Tax Administration's forms server. 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 avoid the deduction of tax on capital gains from the outset in certain cases or claim a reduced tax rate.

Applications can be submitted by

• natural persons resident abroad and
• legal entities,

to whom domestic investment income is attributable as a creditor at the time of accrual

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 by 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 concealed profit distribution from a non-listed 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
• when applying for the first time or in the event of a change in the shareholding structure, you must submit a copy of the articles of association

In the case of a hidden profit distribution:

• 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 profit participation rights, typical silent partnerships, profit-participating loans, profit participation bonds or other rights with profit participation:

• Documents on the basis of entitlement to the investment income (e.g. copy of securities prospectus or other contractual agreements)

none

Note:
The refund procedure at the BZSt is free of charge. Obtaining the necessary documents (e.g. tax certificate from the custodian bank at the last domestic paying agent) may involve costs for the applicant. The BZSt has no influence on this.

The statutory application period is 4 years after the end of the calendar year in which the investment income was paid. However, this period does not end until 6 months after the date on which the tax was paid.

• for processing the application: at least 6 months

§ Section 50c (3) EStG

• § Section 50c of the Income Tax Act (EStG)

• Objection
• Fiscal court action
  

1. Forms: yes
2. Online procedure possible: no
3. Written form required: yes
4. Personal appearance required: no
   

• Application for a refund of German tax on investment income on the website of the Federal Central Tax Office
• Application for a refund with a residual tax rate of less than 15% withholding tax on the website of the Federal Central Tax Office
• Official form

15.12.2020