Bundeszentralamt für Steuern

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Withholding Tax Relief

Withholding Tax Relief

Domestic income earned by foreign artists, athletes, license grantors and directors within the meaning of Section 49 German Income Tax Act (ITA) is subject to limited tax liability. This income is taxed using a special procedure, the tax withholding procedure defined in Section 50a ITA.

Foreign artists, athletes, license grantors and directors (“remuneration creditors”) can claim relief from German withholding tax under Section 50a ITA if a double taxation agreement (DTA) partially or completely exempts income earned in Germany from the withholding tax.

Due to the heavy workload, the relief team of Unit St II 9 can no longer be reached by telephone. Please understand that it is also no longer possible to respond to written enquiries about the current status of applications. If you have any questions regarding the content of letters sent by the BZSt, please send an e-mail to Abzugsteuerentlastung@bzst.bund.de. We are working hard to clear the backlogs and apologise for any inconvenience caused.


Bundeszentralamt für Steuern

Referat St II 9
An der Küppe 1
53225 Bonn

Phone: +49 228 406-1200
Fax: +49 228 406-2690


Withholding tax relief