Application for a refund of or exemption from capital income tax pursuant to section 50c or 44a (9) of the Income Tax Act

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Information on the processing of personal data by the tax administration, your rights under the General Data Protection Regulation, and your contacts for data protection issues can be found in the general information letter of the tax administration .

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In Germany, capital income originating in Germany (e.g. dividends) and other remuneration is subject to 25% withholding tax plus a solidarity surcharge of 5.5%.

This capital income tax is first withheld in full by the entity in Germany that is obliged to pay (debtor of the capital income, e.g. German custodian bank or the distributing limited liability company (GmbH).

Non-resident recipients (creditors) of these payments may obtain full or partial exemption from capital income tax in accordance with an applicable double taxation agreement (DTA) or section 43b of the Income Tax Act (Einkommensteuergesetz) or section 44a (9) of the Income Tax Act or other agreements.

Relief from withholding tax can be obtained either retroactively through a refund of the tax that has been withheld and remitted, or, under certain conditions, in advance with an exemption from withholding tax on future remunerations.

Application for a refund of or exemption from capital income tax pursuant to section 50c or 44a (9) of the Income Tax Act

Data protection notice

Available versions

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