Bundeszentralamt für Steuern

Springe direkt zu:

Use of cookies

Cookies help us to provide our services. By using our website you agree that we can use cookies. Read more about our Privacy Policy and visit the following link: Privacy Policy

Einverstanden
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, Datei ist barrierefrei⁄barrierearm

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, Datei ist nicht barrierefrei

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

PDF, 43KB, Datei ist nicht barrierefrei

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

PDF, 61KB, Datei ist nicht barrierefrei

Questionnaire Licenses Art. 12 & 28 DTA USA

PDF, 208KB, Datei ist nicht barrierefrei

Certificate of Residence

Certificate of Residence

PDF, 235KB, Datei ist nicht barrierefrei

Artist application USA

Artist application USA

PDF, 84KB, Datei ist nicht barrierefrei

Kontakt

Bundeszentralamt für Steuern

Referat St I B 5
An der Küppe 1
53225 Bonn

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

Zuständigkeitsbereich:

Abzugsteuerentlastung

Nachricht schreiben

Verwandte Themen

Relief procedure according to § 50c EStG

Domestic income earned by foreign artists, athletes, license grantors and directors within the meaning of Section 49 German Income Tax Act (ITA) is subject to limited tax liability. This income is …

Questions & Answers

Dealing with the relief procedure under Section 50c of the German Income Tax Act (ITA) is often associated with many questions. To ensure that these are answered quickly and transparently, we have …

Electronic data submission

Here you will find information on how to apply and register in the BZStOnline-Portal (BOP) for the relief procedure according to Section 50c German Income Tax Act (ITA).