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
Relief from German tax deduction according to sec. 50a Income Tax Act (ITA) [e.g. licenses, artists, athletes] according to sec. 50c ITA
If you are resident abroad and would like to get relief from the German tax deduction ac-cording to sec. 50a ITA [e.g. licenses, artists, athletes], you can apply for a refund and/or exemption in accordance with sec. 50c ITA.
Domestic income of foreign artists, athletes, licensors and supervisory board members within the meaning of sec. 49 ITA is subject to limited tax liability. This income is taxed in a special procedure, the tax withholding procedure in accordance with sec. 50a ITA.
Foreign artists, athletes, licensors and supervisory board members (remuneration creditors) can apply to the Federal Central Tax Office pursuant to sec. 50c ITA for relief (refund and/or exemption) from German withholding tax in accordance with sec. 50a ITA if a double taxation agreement (DTA) provides for full or partial relief from withholding tax for income earned in Germany. Irrespective of the provisions of a DTA, relief from withholding tax under sec. 50a ITA can also be applied for under the conditions of sec. 50g ITA.
The application (refund and/or exemption) must be filed electronically via the Federal Central Tax Office’s official online portal (BZStOnline-Portal). You will find the link to the statutory application form on this page.
Registration and log-in information for the online portal is available on the website of the Federal Central Tax Office.
However, if you would like to apply for relief from capital income tax, please use the following form: https://www.elster.de/bportal/formulare-leistungen/alleformulare/kafe?locale=en_US