General

The BZSt has been responsible for processing applications from investment funds with limited tax liability pursuant to Section 11 of the German Investment Tax Act (InvStG) since July 1, 2021. Investment funds subject to unlimited tax liability should contact the tax office of the withholding agent.

Applicant

The following come into consideration as applicants:

Investment funds subject to limited taxation with a status certificate that have generated capital gains for which capital yield tax of 25 percent plus solidarity surcharge has been withheld and remitted and for which the withholding agent has not made and will not make a refund.

Application deadline

The application for a given fiscal year of the investment fund must be submitted to the BZSt within two years of the end of that fiscal year in the officially required format.

However, the application period may be extended if the period between the receipt of an application for the issuance of a status certificate as an investment form or an application for the issuance of a certificate pursuant to Section 9 (1) and the decision on this application coming into force is longer than six months.

A refund is not permitted unless all of the documents are submitted within the period stipulated above.

Application procedure

The application must be submitted in writing in the officially required format.

The application form can be found in the "Forms" section.

The following documents must be attached:

• Status certificate
• Tax certificate(s) (A tax certificate shall be deemed to have been submitted if, in the case of investment funds subject to limited corporate income tax, information has been submitted in accordance with Section 45a (2a) EStG).
• Declaration by the withholding agent stating that a refund has not been made and will not be made
• For applications pursuant to Section 11 (1) no. 3 InvStG, the certificates and notifications pursuant to Sections 8 to 10 must also be attached
• Alternatively, you can use the BZST online portal an electronic application and an electronic capital gains tax refund procedure according to Section 11 InvStG.

Forms