From 1 January 2023 onwards, applications for capital income tax relief must be submitted electronically to the Federal Central Tax Office via the official online portal (BOP) using the officially prescribed data set (see section 50c (5) sentence 1 of the Income Tax Act).
In exceptional justified cases and under specific conditions, the Federal Central Tax Office may waive the requirement to file applications electronically (section 50c (5) sentence 3 of the Income Tax Act).
An exceptional case exists when it is unreasonably difficult – in either economic or personal terms – for a taxpayer to file an application electronically.
If you would like to request an exceptional-case waiver, please send a letter (no specific form required) to the address below, explaining plausibly why it is unreasonably difficult for you to file your application for capital income relief electronically via the official online portal.

Bundeszentralamt für Steuern
Division St I B 3
53221 Bonn
Germany

At the top of your letter, please add the subject line “Application for exceptional-case waiver (Härtefallantrag)”.
The Federal Central Tax Office will review your request to determine whether it meets the conditions for a waiver. If it does, the Federal Central Tax Office will send you a refund or exemption application in official paper form. Please complete and sign the official form and return it to the following address:

Bundeszentralamt für Steuern
Division St I B 3
53221 Bonn
Germany