Bundeszentralamt für Steuern

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Withholding Taxes

Withholding tax Section 50a Income Tax Act (EStG)

Certain income of foreign remuneration creditors with limited tax liability (Section 49 EStG) is subject to the tax withholding procedure in accordance with Section 50a EStG. The debtors of the remuneration paid are obliged to withhold, pay and declare taxes. The Federal Central Tax Office is responsible for carrying out the tax withholding procedure. Further information on the procedure can be found on this page.

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Summary of Tax Withholding and Relief Procedure

Summary of Tax Withholding and Relief Procedure

Learn the basics of the procedures for withholding tax under Section 50a Income Tax Act (EStG) and obtaining relief from withholding tax under Section 50d EStG.

Tax withholding procedure according to Section 50a EStG

Certain categories of income earned by foreign non-resident payees (Section 49 Income Tax Act [EStG]) are subject to the tax withholding procedure set out in Section 50a EStG. Payers of remuneration …
Withholding Tax Relief

Withholding Tax Relief

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 …

Information on the new exemption option under Section 50c para. 2 sentence 2 no. 1 EStG (Income Tax Act)

In cases with minor fiscal impact, a new exemption under Section 50c para. 2 sentence 1 no. 2 EStG offers the option to reduce withholding tax under Section 50a EStG or to exempt a payment entirely, …

Kontakt

Federal Central Tax Office

Department St I B 5 Withholding Taxes
An der Küppe 1
53225 Bonn

Telefon: +49 228 406-1200
Fax: +49 228 406-3200

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