Applying for a refund of capital gains tax on investment funds

You can apply for a refund of capital gains tax by post, e-mail or fax to the BZSt:

• Download the application form for reimbursement of withholding tax on investment income from investment funds and complete it in full.
• Send the application by post, e-mail or fax with all the necessary documents to the BZSt.
• The BZSt will check your application and contact you with any queries.
• You will receive a notification.
• If the requirements are not met, you will receive a rejection notice.
  

The withheld capital gains tax can be refunded at the request of the investment fund if

• capital gains tax and solidarity surcharge were withheld on non-taxable investment income.
• too much capital gains tax and solidarity surcharge were withheld on taxable investment income.
• taxes were deducted even though the investment fund is tax-exempt.

Please submit the following for the application:

• Application form for refund of withholding tax on investment income from investment funds
• Declaration by the person liable for payment that a refund has not been made and will not be made.
• Tax certificate(s) for the investment income.
• Status certificate
• If applicable, certificate on
  • the tax exemption of domestic investors or
  • Exemption certificate for comparable foreign investors
• Proof of investment unit holdings, if applicable
• If applicable, notification that investment units were acquired exclusively within the framework of retirement provision and basic pension contracts.

• § Section 11 of the Investment Tax Act (InvStG)

• Appeal
• Action before the tax court

Forms available: Yes
Written form required: Yes
Informal application possible: No
Personal appearance necessary: No
Online services available: No

There are no indications or special features.

21.03.2023