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§ 50j EStG– Special documentation requirements for income from capital subject to a residual tax rate of less than 15%

Date
2017.05.26

Section 50j of the Income Tax Act came into force on 1 January 2017

Creditors of income from free-float shares and participation certificates in Germany (as described in section 43 subsection (1), first sentence, number 1a of the Income Tax Act) must comply as of now with a number of special conditions if the dividends distributed on 1 January 2017 or later are subject to a tax rate of under 15% under a double tax agreement (DTA) or another bilateral agreement.
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Refund of capital gains tax - Amendment of the payment date of stock dividends

Date
2017.05.12

With the amendment of the German Stock Corporation Act 2016 (law amending the German Stock Corporation Act (AktG); BGBl 2015 Part I No. 55, page 2565) and the amendment of Section 58 (4) second and third sentence German Stock Corporation Act (AktG), an entitlement to a stock dividend becomes only due on the third business day after the general meeting, unless the general meeting or the articles of association determine a later due date.

Specifying the payment date of the stock dividend is mandatory in the refund procedure pursuant to Section 50d (1) German Income Tax Act (EStG). Effective from January, 1, 2017, the due date in terms of Section 44 (2) German Income Tax Act (EStG) in conjunction with Section 58 (4) second and third sentence German Stock Corporation Act (AktG) – according to the statutory change – shall be determined as payment date.
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VAT refund - Information for the registration with BZStOnline-Portal (BOP)

Date
2017.05.10

Important information for the registration with BZStOnline-Portal (BOP) for businesses from non-EU countries.
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Changes in the data medium procedure (DTV)

Date
2017.05.02

The introduction of Section 50j German Income Tax Act (EStG) as of 1st January 2017 also effects Section 50d (1) Sentence 7 German Income Tax Act (EStG) on approved data medium procedures (DTV).

As of 1st January 2017, the data medium procedure (DTV) is only permissible for income from dividends which is subject to a residual tax rate of 15% under an agreement. If an applicant’s inflow of capital gains from free float dividends is subject to a residual tax rate lower than 15% under an agreement, and if such applicant is covered by the scope of application of Section 50j German Income Tax Act (EStG), relevant refund requests for capital gains accrued since 1st January 2017 can only be filed with the Federal Central Tax Office (BZSt) in written form. Applicants covered by the scope of application of Section 50j German Income Tax Act (EStG) are no longer permitted to use the data medium procedure (DTV) to file requests for the refund of capital gains tax.

Input tax refund to entrepreneurs in third countries – filing applications as of 1 July 2016

Date
2016.12.27

Applications of foreign entrepreneurs of third countries for input tax refunds must be filed exclusively electronically via the online portal of the Federal Central Tax Office as of 1 July 2016.

Find details on filing applications and the requirements here.


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