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Refund of german withholding tax on capital income pursuant to section 50c (3) / section 44 (9) / section 50g of the German Income Tax Act (EStG) / section 32 (6) of the German Corporate Income Tax Act (KStG) in conjunction with section 43b EStG or a double taxation agreement (DTA)
If you are a person with limited tax liability who is resident abroad and would like a refund of German capital gains tax, you can submit an application under certain conditions.
Application for relief from German capital gains tax through reimbursement in accordance with Section 50c (3) No. 1 EStG in conjunction with § Section 43b EStG or a double taxation agreement or Section 44 para. 9 EStG or Section 50g EStG or Section 32 para. 6 KStG or Art. 63 TFEU for persons with limited tax liability. Domestic investment income (e.g. dividends) and other remuneration are subject to withholding tax in Germany at a rate of 25% plus a solidarity surcharge of 5.5%.
This capital gains tax is initially withheld in full by the domestic payer (debtor of the capital gains, e.g. domestic custodian bank or distributing GmbH limited liability company) and paid to the tax office responsible for it.
Foreign recipients (creditors) of these payments may be fully or partially exempted from withholding tax deduction in accordance with agreements to avoid double taxation or other statutory regulations.