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 now be filed in electronic form. Detailed information on this procedure is provided below.
Note on electronic filing procedure for capital income tax relief
When submitting your application electronically, you will be asked to upload the necessary documents. Please upload the documents via the BZSt online portal. Do not send any original documents by post. In certain cases, the German tax authorities may request submission of the original.
If the documents you have to submit exceed the BOP’s size/volume limits, we would prefer that you send the documents via e-mail or by post. Please clearly state the transfer ticket number of your application in the subject line or in the cover letter..
Electronic filing procedure for capital income tax relief
From 1 January 2023 onwards, applications for
- refunds of capital income tax under section 50c (3) / section 44a (9) of the Income Tax Act and
- exemptions from capital income tax under section 50c (2) sentence 1 no 1 of the Income Tax Act
must be filed electronically via the Federal Central Tax Office’s official online portal (BOP), using the officially prescribed data set (see section 50c (5) sentence 1 in conjunction with section 52 (47a) sentence 2 of the Income Tax Act).
For applications in the refund procedure for tax on investment income pursuant to section 32 (6) KStG, the obligation to transmit electronically in accordance with the officially prescribed data set via the officially designated interface applies (cf. section 50c (5) sentence 1 in conjunction with section 52 (47a) sentence 2 EStG).
Decisions on these applications are also issued in electronic form and can be retrieved from the online portal.
Registration and log-in information for the online portal is available here.
Applications for capital income tax relief may be filed by non-resident recipients of capital income themselves or by an authorised representative. Authorised representatives must provide proof of their legal authority (see sample) to act on behalf of non-resident capital income recipients in tax-related administrative proceedings.
Certificate of residence
Online applications must be accompanied by a separate certificate of residence (including the period of validity) in accordance with the applicable double taxation agreement with Germany. On the certificate, the tax authority must confirm that (a) the applicant’s place of residence, habitual abode or management at the time when the capital income was accrued matches the information provided by the applicant in the application and (b) the applicant is therefore covered by the relevant agreement / had their registered office there / is an eligible applicant under section 43b of the Income Tax Act.
In certain cases, the German tax authorities may request submission of the original certificate of residence.
Contact
Federal Central Tax Office
Department St I B 3
An der Küppe 1
53225 Bonn
Phone: +49 228 406-1200
Jurisdiction:
relief from capital gains tax
