Double taxation agreement Certificate of residence
Source: BUS Rheinland-PfalzA certificate of residence may be required for submission to a foreign tax authority if you as a taxpayer earn foreign income from a country with which a double taxation agreement (DTA) exists. The foreign state often requires a certificate of residence within the meaning of a DTA, for example, if you apply abroad for exemption or reimbursement of withholding tax levied there on interest, dividends or royalties. The residency of a person must be determined in accordance with the respective provisions of the specific DTA between Germany and the other country in which the income is received. In cases of doubt, it may be necessary to consult a tax advisor (for a fee).