Application for relief from German capital income tax by issuing an exemption certificate in accordance with Section 50c (2) No. 1 EStG in conjunction with Section 43 b EStG or a double taxation agreement for creditors with limited tax liability who are a corporation that is subject to income or profit tax in their country of residence without being exempt. If the creditor receives investment income from a corporation with unlimited tax liability within the meaning of Section 1 (1) no. 1 of the German Corporation Tax Act (Körperschaftsteuergesetz) in whose nominal capital the creditor holds a direct interest of at least one tenth. The certificate of exemption is issued for a minimum of one year and a maximum of five years. The certificate of exemption allows the debtor to refrain from withholding tax in full or in part for future payments. However, exemption certificates can also be issued for the past, at the earliest for the date of the application on which they are based. Any tax declarations already made for payments made during this period can be corrected at the relevant tax office after the certificate has been issued; the refund will then be made by the tax office.