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.
Contact
Federal Central Tax Office
Department St I B 5 Withholding Taxes
An der Küppe 1
53225 Bonn
Phone:
+49 228 406-1200
Fax: +49 228 406-3200
Jurisdiction:
Withholding tax
