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Applying for a refund of capital gains tax on investment funds

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)

Service Description

Under certain conditions, foreign investment funds can have withheld capital gains tax refunded by the Federal Central Tax Office.

Foreign investment funds are subject to limited corporation tax.
They are subject to a tax deduction of 15% on their domestic investment income. In some cases, however, the tax deduction can be refunded. This requires an application to the Federal Tax Office (BZSt).
The withheld capital gains tax can be refunded upon application by the investment fund if

  • capital gains tax and solidarity surcharge were withheld on non-taxable investment income.
  • too much capital gains tax and solidarity surcharge were withheld on taxable investment income.
  • taxes were deducted even though the investment fund is tax-exempt.

Process flow

You can apply for a refund of capital gains tax by post, e-mail or fax to the BZSt:

  • Download the application form for reimbursement of withholding tax on investment income from investment funds and complete it in full.
  • Send the application by post, e-mail or fax with all the necessary documents to the BZSt.
  • The BZSt will check your application and contact you with any queries.
  • You will receive a notification.
  • If the requirements are not met, you will receive a rejection notice.
Requirements

The withheld capital gains tax can be refunded at the request of the investment fund if

  • capital gains tax and solidarity surcharge were withheld on non-taxable investment income.
  • too much capital gains tax and solidarity surcharge were withheld on taxable investment income.
  • taxes were deducted even though the investment fund is tax-exempt.
Which documents are required?

Please submit the following for the application:

  • Application form for refund of withholding tax on investment income from investment funds
  • Declaration by the person liable for payment that a refund has not been made and will not be made.
  • Tax certificate(s) for the investment income.
  • Status certificate
  • If applicable, certificate on
    • the tax exemption of domestic investors or
    • Exemption certificate for comparable foreign investors
  • Proof of investment unit holdings, if applicable
  • If applicable, notification that investment units were acquired exclusively within the framework of retirement provision and basic pension contracts.
What are the fees?

Levy: free of charge
There are no costs.

What deadlines do I have to pay attention to?

Application deadline: 2 Years
The application must be submitted within 2 years of the end of the financial year of the investment fund. If more than 6 months elapse between the receipt of an application for an investment fund status certificate or an application for a certificate and the decision on this application, the application deadline shall be extended accordingly. In other cases, the application deadline cannot be extended. A refund is excluded if you do not submit the documents within the application deadline.

Processing duration

Processing time: 3 - 6 Months

Legal basis
Appeal
  • Appeal
  • Action before the tax court
Applications / forms

Forms available: Yes
Written form required: Yes
Informal application possible: No
Personal appearance necessary: No
Online services available: No

What else should I know?

There are no indications or special features.

Author
Forwarding service: Deep link to the source portal

Federal Central Tax Office (BZSt)

The text was automatically translated based on the German content.

Teaser

Under certain conditions, foreign investment funds can have withheld capital gains tax refunded by the Federal Central Tax Office.

Process flow

You can apply for a refund of capital gains tax by post, e-mail or fax to the BZSt:

  • Download the application form for reimbursement of withholding tax on investment income from investment funds and complete it in full.
  • Send the application by post, e-mail or fax with all the necessary documents to the BZSt.
  • The BZSt will check your application and contact you with any queries.
  • You will receive a notification.
  • If the requirements are not met, you will receive a rejection notice.

Requirements

The withheld capital gains tax can be refunded at the request of the investment fund if

  • capital gains tax and solidarity surcharge were withheld on non-taxable investment income.
  • too much capital gains tax and solidarity surcharge were withheld on taxable investment income.
  • taxes were deducted even though the investment fund is tax-exempt.

Which documents are required?

Please submit the following for the application:

  • Application form for refund of withholding tax on investment income from investment funds
  • Declaration by the person liable for payment that a refund has not been made and will not be made.
  • Tax certificate(s) for the investment income.
  • Status certificate
  • If applicable, certificate on
    • the tax exemption of domestic investors or
    • Exemption certificate for comparable foreign investors
  • Proof of investment unit holdings, if applicable
  • If applicable, notification that investment units were acquired exclusively within the framework of retirement provision and basic pension contracts.

What are the fees?

Levy: free of charge
There are no costs.

What deadlines do I have to pay attention to?

Application deadline: 2 Years
The application must be submitted within 2 years of the end of the financial year of the investment fund. If more than 6 months elapse between the receipt of an application for an investment fund status certificate or an application for a certificate and the decision on this application, the application deadline shall be extended accordingly. In other cases, the application deadline cannot be extended. A refund is excluded if you do not submit the documents within the application deadline.

Processing duration

Processing time: 3 - 6 Months

Legal basis

Appeal

  • Appeal
  • Action before the tax court

Applications / forms

Forms available: Yes
Written form required: Yes
Informal application possible: No
Personal appearance necessary: No
Online services available: No

What else should I know?

There are no indications or special features.

Author

Forwarding service: Deep link to the source portal

Federal Central Tax Office (BZSt)

The text was automatically translated based on the German content.

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