Request refund of withheld capital gains tax to foreign residents

You must submit the application for refund of capital gains tax in writing to the Federal Central Tax Office (BZSt), Unit St I B3.

• Download the application from the BZSt website or directly from the form server of the Federal Tax Administration. Fill out the application electronically. Print it out and sign it.
• Send the application and all documents by mail to the BZSt office in Bonn.
• Your application will be processed and checked by the BZSt.
• If your application is approved, you will receive a written notice of exemption and refund by mail.
• By obtaining an exemption certificate in advance, you can in certain cases avoid having to deduct tax from the capital gain from the outset or take advantage of a reduced tax rate.

Applications may be submitted by:

• natural persons resident abroad and
• legal entities,

to whom domestic investment income is attributable as a creditor at the time of accrual

The documents required for the refund vary depending on the information in your application and the regulations in the double taxation agreement.
In the case of a profit distribution from a listed stock corporation (AG) or Societas Europaea (SE):

• An original tax certificate in the name of the applicant in accordance with model III.

In the case of an open or hidden profit distribution of a non-listed corporation:

• a copy of the shareholders' resolution
• an original confirmation of payment from the tax office responsible for the debtor
• an original tax certificate in the name of the applicant in accordance with model II
• in the case of a first-time application or a change in the shareholding structure, you must submit a copy of the partnership agreement

In the case of a hidden profit distribution:

• a copy (cover sheet, shareholding structure and findings on the hidden profit distribution) of the tax audit report
• a confirmation of payment from the tax office responsible for the debtor

In the case of a profit participation right, typical silent partnership, partiarisches Darlehen, Gewinnobligationen or other rights with profit participation:

• Documents on the basis of entitlement to the capital gains (for example, a copy of the securities prospectus or other contractual agreements)

none

Notice:
The refund procedure at the BZSt is free of charge. Obtaining the necessary documents (e.g. tax certificate from the custodian bank at the last domestic paying agent) may involve costs for the applicant. The BZSt has no influence on this.

The statutory application period is 4 years after the end of the calendar year in which the capital gains were paid. However, this period does not end before the expiry of 6 months from the date of payment of the tax.

• for processing the application: at least 6 months

§ Section 50c (3) EStG

• § 50c Einkommensteuergesetz (EStG)

• Appeal
• action before the finance court
  
  

1. Forms: yes
2. Online procedure possible: no
3. Written form required: yes
4. Personal appearance required: no
   
   

• Antrag auf Erstattung der deutschen Steuer auf Kapitalerträge auf der Internetseite des Bundeszentralsamtes für Steuern
• Antrag auf Erstattung bei einem Reststeuersatz von unter 15% Quellensteuer der Internetseite des Bundeszentralsamtes für Steuern
• Amtlicher Vordruck