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capital yield tax relief

Legal provisions

The legal basis for granting capital income tax relief is set out in various laws and Finance Ministry circulars. The relevant provisions are listed here.

Double taxation ageements

Double taxation agreements

The DTAs are published in their current language on the Federal Finance Ministry website.

Legislation (in German only)

Section 43b of the Income Tax Act

Section 43b of the Income Tax Act

Section 43b of the Income Tax Act, Annex 2

Section 43b of the Income Tax Act, Annex 2

Section 44a (9) of the Income Tax Act

Section 44a (9) of the Income Tax Act

Section 49 of the Income Tax Act

Section 50c of the Income Tax Act

Special rules with respect to double taxation agreements and sections 43b and 50g of the Income Tax Act

Capital Income Tax Relief Modernisation Act

explanatory memorandum

Section 50d EStG

Special features in the case of double taxation agreements and sections 43b EStG and 50g EStG

Section 50j of the Income Tax Act

Section 50j of the Income Tax Act

Section 90 of the Fiscal Code

Section 90 of the Fiscal Code

Section 52 (47b) of the Income Tax Act

Section 52 (47b) of the Income Tax Act

Section 11 of the Investment Tax Act

Section 5 FVG

Section 5 of the Tax Administration Act (FVG) – Tasks of the Federal Central Tax Office


Further provisions (in German only)

Exemption authorization for foreign companies (Section 50d [3] EStG)

PDF, 382KB, Datei ist barrierefrei⁄barrierearm

Federal Finance Ministry memo dated 24 January 2012

Foreign company eligibility for relief (section 50d (3) of the Income Tax Act) ECJ decision on the compatibility of section 50d (3) of the Income Tax Act (in the version of the Act Implementing the EU Recovery Directive) with EU law (C-504/16 and C-613/16)

PDF, 41KB, Datei ist nicht barrierefrei

Finance Ministry circular of 4 April 2018 (in German only)

Capital income tax; issuance of tax certificates for income from capital under section 45a (2) and (3) of the Income Tax Act

PDF, 498KB, Datei ist nicht barrierefrei

Finance Ministry circular of 23 May 2022, IV C 1 - S 2401/19/10001 :006, DOK 2022/0538617 (in German only)

Capital income tax; tax certificates concerning American Depositary Receipts (ADRs) for domestic shares

PDF, 29KB, Datei ist nicht barrierefrei

Finance Ministry circular of 18 December 2018, IV C 1 - S 2204/12/10003 :006, DOK 2018/1026099 (in German only)

Questions regarding the application of rules restricting the eligibility to offset capital income tax under section 36a of the Income Tax Act

PDF, 29KB, Datei ist nicht barrierefrei

Finance Ministry circular of 3 April 2017, IV C 1 - S 2299/16/10002 Federal Tax Gazette 2017 I p. 726 (in German only)Please note: The principles set out of the Finance Ministry circular on rules for offsetting capital income tax under section 36a of the Income Tax Act apply accordingly to section 50j of the Income Tax Act.

Please note: The Federal Central Tax Office assumes no responsibility for the completeness or accuracy of the legislative provisions presented here. Our editorial office endeavours to incorporate changes and amendments as quickly as possible. However, updates – especially extensive amendments to legislation – can be time-consuming. We therefore cannot guarantee that the legislative provisions presented here are always fully up to date. The same applies to external website content that the Federal Central Tax Office provides links to but does not actually publish itself. The only official sources are government publications that promulgate laws (generally the Federal Law Gazette (Bundesgesetzblatt) and the Federal Gazette (Bundesanzeiger)).

Verwandte Themen

Specific cases

This section explains the procedures to apply for tax relief under section 11 of the Investment Tax Act and section 32 (5) of the Corporation Tax Act or to claim that EU provisions on the free …
Digital Wage Interface

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 …

The Federal Central Tax Office’s online portal (BOP)

This section provides registration and log-in information for the online portal.