Forms
As of January 1, 2023, exemption and refund applications must be submitted electronically via the BZStOnline-Portal (BOP) to the Federal Central Tax Office (BZSt) (Section 50c (5) Sentence 1 German Income tax Act (ITA)). If a case of hardship is presented and substantiated, the BZSt may waive electronic transmission. A case of hardship exists if an electronic application is economically or personally unreasonable for the applicant (Section 150 (8) sentence 1 German Fiscal Code (FC)).
In these cases, the application for exemption or the application for refund must be submitted on an officially prescribed form.
Please send the completed and signed application form to the:
Bundeszentralamt für Steuern
Referat St II 9
53221 Bonn
Deutschland
Power of attorney
Artists/athletes
Affiliated companies
Performance tests/horse races
Tax certificates
Tax certificates (for remuneration derived on or before 31 December 2013)
Tax certificates (for remuneration derived on or after 1 January 2014)
Questionnaire
Certificate of Residence
Artist application USA
Contact
Bundeszentralamt für Steuern
Referat St II 9
An der Küppe 1
53225 Bonn
Phone:
+49 228 406-1200
Fax: +49 228 406-2690
Jurisdiction:
Withholding tax relief
