Form descriptions – Germany
Application for a refund of German capital income tax
In Germany, income from capital is subject to a 25% capital income tax plus a solidarity surcharge of 5.5%. In general, this applies regardless of whether the recipient (creditor) of the domestic income is resident in Germany or abroad.
Capital income recipients who are resident outside of Germany can obtain relief from capital income tax by using the “electronic procedure” to receive a refund for capital income tax that has already been withheld and remitted to the tax authorities.
In any case, refund applications must include a certificate of residence and all relevant tax certificates. Applications cannot be processed without these records.
Electronic filing procedure
Applications for capital income tax relief (in accordance with section 50c (3) / section 44a (9) / section 50c (2) sentence 1 no 1 of the Income Tax Act) must be filed in electronic form. Detailed information on this procedure is provided the Federal Central Tax Office (Bundeszentralamt für Steuern; BZSt). Clients may use the link provided in Chapter “Tax Forms to Use”.
One-Time Client Declaration (OTCD) to request German Tax Vouchers
Before requesting German Tax Vouchers via the BO Upload List application or Xact Web Portal, clients must first complete the relevant OTCD:
- OTCD LuxCSD English version.
The OTCD must then be sent via mail to:
Clearstream Services Prague Branch
Tax Services Prague
Futurama Business Park
Building B
Sokolovská 662/136b
18600 Prague 8
Czech Republic
The OTCD needs to be provided on client's letterhead paper and/or with a company stamp and authorised signatures.
Who completes it? | Client. |
How often is it | Once. Valid until revoked. |
When is it provided? | Before requesting German Tax Vouchers. |
Copy or original? | Original required. |
Request for German Tax Voucher or tax reduction breakdown (upload)
The client can file an application for a single tax voucher (“Einzelsteuerbescheinigung”) with respect to either their own assets or to those of their clients. The client can also file an instruction or tax reduction breakdown based on the German Investment Tax Act (Investmentsteuergesetz; InvStG). As of 1 January 2023, tax reductions can only be granted to investment funds that are fully taxable (“unbeschränkt körperschaftsteuerpflichtig”) in Germany and provide the status certificate and tax reduction breakdown within 18 months following the taxable income event.
An application for a German tax voucher or tax reduction breakdown with respect to a LuxCSD client’s assets must be made via electronic upload of a data file in the name of the beneficial owner/end-investor of the capital income.
Upload processing rejections can be avoided among other by using a dot “." as a separator for shares and fractions. A comma "," should not be used as a separator in your file when ordering German Tax Vouchers. For a full list of guidelines, refer to the German Investment Tax Act (InvStG) web page.
Who completes it? | Client. |
How often is it provided? | Per individual request. |
When is it provided? | Per individual request. |
Copy or original? | Original required. |
Fund Status Certificate
Dividends and similar taxable income in German equities, participation rights and convertible bonds, held by an investment fund company subject to full company tax rate in Germany via LuxCSD can be processed at the reduced tax rate of 15%, if evidence is provided for classification of the investment fund as a fund pursuant to § 1 InvStG or a special investment fund pursuant to § 53 InvStG. The original Fund Status Certificate needs to be provided to LuxCSD. Clients must in addition provide a break down to disclose the fund company (identified by the Ordnungsnummer) and the relevant holdings of the fund company per single income payment to get taxation at a reduced rate of 15% (capital income tax standard rate including solidary surcharge). This per payment information must be provided to LuxCSD until 18 months after the record date of the taxable income event latest, using the Xact web portal.
A foreign investment fund can reclaim overpaid tax exclusively from the federal central tax office (“BZSt”), a relief at source or quick refund is not available through LuxCSD.
The refund procedure pursuant to Section 11 InvStG for foreign investment funds holding a fund status certificate is outlined on the federal central tax office website, please refer hereto for detailed information.
The Fund Status Certificate must be requested from the German Tax Authorities (in most of cases the BZSt).
Who completes it? | The Fund Status Certificate must be requested from the German Tax Authorities. |
How often is it provided? | Once, during the period of validity. The Fund Status Certificate is valid three years. |
When is it provided? | until 18 months after the record date for investment funds with unlimited tax liability in Germany. |
Copy or original? | Original required. |