Apply for participation in the control reporting procedure for relief from withholding tax

You must apply in writing to the Federal Central Tax Office (BZSt) to participate in the control reporting procedure.

• Call up the application for participation in the control reporting procedure on the BZSt website.
• Complete the application and sign it.
• Send the application by post to the BZSt.
• Your application will be reviewed by the BZSt.
• The BZSt will inform you in writing by post of its decision on your application to participate in the control notification procedure in the form of a notification.

You can submit an application if you:

• are a debtor of certain investment income and
  • the identity of your creditor resident abroad and
  • your entitlement to claim tax relief can be determined without further investigation before the income is paid out.
• Debtors of benefits for the transfer of rights are.

Further requirements:

• Your investment income or remuneration per creditor may not exceed the following limits during a calendar year:
  • Individual amounts: EUR 5,500 (gross amount excluding VAT)
  • Annual amounts: EUR 40,000 (gross amount excluding VAT)
  • certain investment income: EUR 40,000 (gross amount)
• Your creditor of the investment income or remuneration must be domiciled in a country with which Germany has concluded a double taxation agreement.
• You can only use the control reporting procedure for investment income if the exemption procedure is not applicable.

• none

• none

• none

• for processing the application: 2 to 4 weeks

• § Section 50d (5) and (6) of the Income Tax Act (EStG)

Forms: yes
Online procedure possible: no
Written form required: yes
Personal appearance required: no

• Application for participation in the control reporting procedure (KapSt-KMV application)

25.01.2021