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

You must submit the application for participation in the control reporting procedure in writing to the Federal Central Tax Office (BZSt).

• Call up the application for participation in the control reporting procedure on the BZSt website.
• Complete and sign the application.
• Send the application to the BZSt by post.
• Your application will be examined by the BZSt.
• The Federal Central Tax Office will notify you of its decision on your application to participate in the control reporting procedure in writing by post in the form of a notice.

You can make an application if you:

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

Other requirements:

• Your investment income or remuneration paid per creditor may not exceed the following amount limits during a calendar year:
  • Individual amounts: EUR 5,500 (gross amount excluding VAT).
  • Annual amounts: EUR 40,000 (gross amount without VAT)
  • certain capital gains: EUR 40,000 (gross amount)
• Your creditor of the investment income or remuneration must be resident in a state 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

• § 50d Absatz 5 und 6 Einkommensteuergesetz (EStG)

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

• Antrag auf Teilnahme am Kontrollmeldeverfahren (Antrag KapSt-KMV)