Hi
My father recently purchased shares in two German listed companies (ETR:ACX, ETR:ETG).
He is Irish resident/tax payer. I understand that withholding tax of 25% plus Solidarity tax of 5.5% (net tax rate of 26.375%) is charged on dividends at source in Germany.
Does anyone have any experience applying for an exemption or claiming back withholding tax from the German tax authority?
Particularly interested in which form he should use to confirm tax residency and applying for withholding tax refund.
I have emailed the German Tax authority (they have a foreign investors helpdesk) and will update here with that they advise.
Thanks
AJB
This is the reply I received;
a new official application form is available for applications for the refund of German taxes on investment income in accordance with double taxation agreements and other bilateral agreements or Sections 43b or 44a (9) EStG.
Reimbursement applications must be submitted immediately in accordance with this officially prescribed form.
The form can be completed online by the applicant (or by an authorised representative) and then printed out. Please note that a printout can only be generated if all mandatory fields (fields highlighted in yellow) have been completed.
The applicant must first select the applicable claim basis, the country of residence and the type of legal form in order to obtain the relevant form.
Under point VIII. of the form, reference is made to the documents and confirmations to be submitted.
The form contains instructions for completion which appear as soon as you move the mouse pointer over the input fields. Please refer to the explanatory texts for additional information.
The required application forms can be found on the BZSt website at www.bzst.bund.de, in the left-hand navigation bar -> International taxes -> Capital gains tax relief -> Requests From Abroad -> Forms or the direct link:
https://www.bzst.de/EN/Steuern_International/Kapitalertragsteuerentlastung/Auslaendische_Antragsteller/Formulare/KapSt_Ausl_Formulare_node.html
Please send the completed and signed application, confirmed by the foreign tax authority, as well as the tax certificate of the paying office to the following address:
Bundeszentralamt für Steuern
Referat St III 3
53221 Bonn
