Apply for a status certificate for a reduction in tax on income from foreign investment funds

You must submit the application for the status certificate in writing to the Federal Central Tax Office (BZSt).

• Download the application form from the online form management system (FMS) of the Federal Tax Administration (BFINV) and complete it.
• Print out the completed application form. The application form must then be received by
  • a legal representative of the investment fund or
  • its authorised representative

must sign the application form.

• Send the signed application form together with the other required documents by post to the BZSt office in Berlin.
• The BZSt will check your application. You may have to answer further questions or submit additional documents.
• If your application is approved, the BZSt will send you the status certificate by post to the address of the legal representative or receiving agent stated in the application form. In the other case, you will receive a rejection notice by mail.

Notice:
Postal delivery of the status certificate abroad is only possible if this is permitted under international law. In the case of some states, the BZSt is not permitted under international law to send the status certificates by post (a current list of these states can be found on the BZSt website under "Questions and Answers - Formal"). In these cases, it is mandatory to indicate a domestic (German) receiving agent.

• Contact form for the status certificate on the website of the Federal Central Tax Office

Applications for the status certificate may be submitted:

• Investment funds
  • where the management of the legal representative (usually the capital management company) is located abroad and
  • whose income subject to corporation tax in Germany is subject to withholding tax.
• The following entities meet the requirements of an investment fund:
  • Undertakings for collective investment in transferable securities (UCITS)
  • Alternative Investment Fund (AIF)
  • Undertakings whose number of investors is limited to one, but which otherwise meet the requirements of an investment fund
  • Corporations that are prohibited from operating as a business and that are not subject to income taxation or are exempt from such taxation.
  • investment funds managed by AIF capital management companies

When applying for the status certificate, you must submit:

• Tax number (if already assigned)
• Serial number (if already assigned)
• in the case of an undertaking for collective investment in transferable securities (UCITS) authorised for distribution in Germany:
  • corresponding notification from the Federal Financial Supervisory Authority (BaFin) or
  • BaFin ID
• in the case of an undertaking for collective investment in transferable securities (UCITS):
  • UCITS passport (UCITS Attestation)
• in all other cases:
  • Current investment conditions of the investment fund. If the investment terms and conditions do not contain the current name of the investment fund, you must also provide evidence of name changes in the form of suitable documentation.

none

• Application: the status certificate can be applied for retroactively for a maximum period of up to 6 months before the date of application (the date of receipt of the application is decisive).
• Validity of the status certificate: maximum 3 years, after which a new application must be submitted.

Notice:
If the status certificate is not available at the time of the inflow of the capital gains, the capital gains tax will be withheld in full. In this case, it is still possible to apply for a refund retrospectively - subject to the 18-month deadline.

• for the issuance of the status certificate: usually 12 weeks
• Application: the status certificate can be applied for retroactively for a maximum period of 6 months before the date of application (the date of receipt of the application is decisive).
• Validity of the status certificate: maximum 3 years, after which a new application must be submitted

Notice:
If the status certificate is not available at the time of the inflow of the capital gains, the capital gains tax will be withheld in full. In this case, it is still possible to apply for a refund retrospectively - subject to the 18-month deadline.

• § Section 7 (3) and (4) of the German Investment Tax Act (InvStG)
• § Section 4 (2) no. 2 of the German Investment Tax Act (InvStG)
• § Section 1 (2) of the German Investment Code (Kapitalanlagegesetzbuch - KAGB)
• § Section 2 (3) of the German Investment Code (Kapitalanlagegesetzbuch - KAGB)

• Appeal
• Administrative court action

• Forms: yes
• Online procedure possible: no
• Written form necessary: yes
• personal appearance: no

• Application form in the Form Management System (FMS) of the Federal Finance Administration (BFINV)