Bundeszentralamt für Steuern

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Withholding Taxes

Withholding tax according to Section 50a EStG

Certain categories of income earned by foreign non-resident payees (Section 49 Income Tax Act [EStG]) are subject to the tax withholding procedure set out in Section 50a EStG. Payers of remuneration are required to withhold, pay and report taxes. The Federal Central Tax Office (BZSt) is responsible for conducting the tax withholding procedure.


Federal Central Tax Office

Department St II 9 Withholding Taxes
An der Küppe 1
53225 Bonn

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


Withholding tax