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Schleswig-Holstein

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Apply for participation in the control reporting procedure for relief from withholding tax

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)

Service Description

If you owe remuneration for the transfer of rights or certain investment income, you can submit an application for authorization to apply the control reporting procedure in order to be able to refrain from withholding tax in whole or in part under certain conditions.

In the control notification procedure, the debtor refrains from withholding tax or only withholds tax at the maximum permissible tax rate in accordance with the double taxation agreement (DTA). This only applies to creditors who are domiciled in a foreign country with which a corresponding DTA exists.

The respective double taxation agreement regulates whether the debtor can refrain from withholding tax in full or in part.

If you participate in the control reporting procedure, you must report the payments made to the Federal Central Tax Office (BZSt) and your local tax office each year (annual control report).

You submit your application to participate in the control report procedure in writing by post to the BZSt.

Notes
The authorization to use the control report procedure is subject to revocation at any time.
The debtor's existing obligations to declare investment income and liability in the event of improper application of the control reporting procedure remain unaffected.


Process flow

You must apply in writing to the Federal Central Tax Office (BZSt) to participate in the control reporting procedure.

  • Call up the application for participation in the control reporting procedure on the BZSt website.
  • Complete the application and sign it.
  • Send the application by post to the BZSt.
  • Your application will be reviewed by the BZSt.
  • The BZSt will inform you in writing by post of its decision on your application to participate in the control notification procedure in the form of a notification.
Requirements

You can submit an application if you:

  • are a debtor of certain investment income and
    • the identity of your creditor resident abroad and
    • your entitlement to claim tax relief can be determined without further investigation before the income is paid out.
  • Debtors of benefits for the transfer of rights are.

Further requirements:

  • Your investment income or remuneration per creditor may not exceed the following limits during a calendar year:
    • Individual amounts: EUR 5,500 (gross amount excluding VAT)
    • Annual amounts: EUR 40,000 (gross amount excluding VAT)
    • certain investment income: EUR 40,000 (gross amount)
  • Your creditor of the investment income or remuneration must be domiciled in a country with which Germany has concluded a double taxation agreement.
  • You can only use the control reporting procedure for investment income if the exemption procedure is not applicable.
Which documents are required?
  • none
What are the fees?
  • none
What deadlines do I have to pay attention to?
  • none
Processing duration
  • for processing the application: 2 to 4 weeks
Legal basis
Applications / forms

Forms: yes
Online procedure possible: no
Written form required: yes
Personal appearance required: no

Weiterführende Informationen
Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Teaser

If you owe remuneration for the transfer of rights or certain investment income, you can submit an application for authorization to apply the control reporting procedure in order to be able to refrain from withholding tax in whole or in part under certain conditions.

Process flow

You must apply in writing to the Federal Central Tax Office (BZSt) to participate in the control reporting procedure.

  • Call up the application for participation in the control reporting procedure on the BZSt website.
  • Complete the application and sign it.
  • Send the application by post to the BZSt.
  • Your application will be reviewed by the BZSt.
  • The BZSt will inform you in writing by post of its decision on your application to participate in the control notification procedure in the form of a notification.

Requirements

You can submit an application if you:

  • are a debtor of certain investment income and
    • the identity of your creditor resident abroad and
    • your entitlement to claim tax relief can be determined without further investigation before the income is paid out.
  • Debtors of benefits for the transfer of rights are.

Further requirements:

  • Your investment income or remuneration per creditor may not exceed the following limits during a calendar year:
    • Individual amounts: EUR 5,500 (gross amount excluding VAT)
    • Annual amounts: EUR 40,000 (gross amount excluding VAT)
    • certain investment income: EUR 40,000 (gross amount)
  • Your creditor of the investment income or remuneration must be domiciled in a country with which Germany has concluded a double taxation agreement.
  • You can only use the control reporting procedure for investment income if the exemption procedure is not applicable.

Which documents are required?

  • none

What are the fees?

  • none

What deadlines do I have to pay attention to?

  • none

Processing duration

  • for processing the application: 2 to 4 weeks

Legal basis

Applications / forms

Forms: yes
Online procedure possible: no
Written form required: yes
Personal appearance required: no

Weiterführende Informationen

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

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