Bundeszentralamt für Steuern

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Withholding Tax Relief

Forms

As of January 1, 2023, exemption and refund applications must be submitted electronically via the BZStOnline-Portal (BOP) to the Federal Central Tax Office (BZSt) (Section 50c (5) Sentence 1 German Income tax Act (ITA)). If a case of hardship is presented and substantiated, the BZSt may waive electronic transmission. A case of hardship exists if an electronic application is economically or personally unreasonable for the applicant (Section 150 (8) sentence 1 German Fiscal Code (FC)).

In these cases, the application for exemption or the application for refund must be submitted on an officially prescribed form.

Please send the completed and signed application form to the:

Bundeszentralamt für Steuern
Referat St I B 5
53221 Bonn
Deutschland

Power of attorney

Power of attorney

PDF, 210KB, File meet accessibility standards

Power of attorney for tax matters (German and English)

Tax certificates

Tax certificates (for remuneration derived on or before 31 December 2013)

Tax certificate - DE

Tax certificate in German with tax office order

Tax certificate - EN

Tax certificate in English with tax office order

Tax certificates (for remuneration derived on or after 1 January 2014)

Tax certificate

Tax certificate issued by the payer of the payee’s remuneration under Section 50a (5) Sentence 7 EStG

Questionnaire

Questionnaire Licenses Sec. 50d (3) ITA

PDF, 413KB, File does not meet accessibility standards

Questionnaire Sec. 50g and Sec. 50d (3) ITA

PDF, 43KB, File does not meet accessibility standards

Questionnaire Licenses Art. 12 & 21 DTA Japan and Sec. 50d (3) ITA

PDF, 61KB, File does not meet accessibility standards

Questionnaire Licenses Art. 12 & 28 DTA USA

PDF, 208KB, File does not meet accessibility standards

Certificate of Residence

Certificate of Residence

PDF, 235KB, File does not meet accessibility standards

Artist application USA

Artist application USA

PDF, 84KB, File does not meet accessibility standards

Contact

Bundeszentralamt für Steuern

Referat St I B 5
An der Küppe 1
53225 Bonn

Phone: +49 228 406-1200
Fax: +49 228 406-2690

Jurisdiction:

Withholding tax relief

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