Bundeszentralamt für Steuern

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

Withholding Tax Relief

Electronic data submission

Here you will find information on how to apply and register in the BZStOnline-Portal (BOP) for the relief procedure according to Section 50c German Income Tax Act (ITA).

First of all, a BZSt number and a secret code must be applied for via the admission and registration application. You can find this application here.

Relief applications

As of January 1, 2023, exemption and refund applications must always be submitted electronically via the BZStOnline-Portal to the Federal Central Tax Office (Section 50c (5) Sentence 1 ITA).

You can access this via www.elster.de/bportal.

In order to be able to register in the BOP, a corresponding certificate is required. The following come into consideration here:

  • the ElsterOnline portal (EOP) certificate or
  • the BOP certificate from other reporting procedures.

You can use your existing software certificates for submission to the BOP.

If you do not have either a BOP certificate or an EOP certificate, you must register to use the BOP portal.

Please make sure to apply for your BOP certificate in time.

The registration process can take up to six weeks.

For further queries about the registration process, the chatbot and FAQs are available.


Bundeszentralamt für Steuern

Referat St II 9 Abzugsteuern
An der Küppe 1
53225 Bonn

Phone: +49 228 406-1200
Fax: +49 228 406-3200


Withholding tax