Bundeszentralamt für Steuern

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Withholding Taxes

Withholding tax Section 50a Income Tax Act (EStG)

Certain income of foreign remuneration creditors with limited tax liability (Section 49 EStG) is subject to the tax withholding procedure in accordance with Section 50a EStG. The debtors of the remuneration paid are obliged to withhold, pay and declare taxes. The Federal Central Tax Office is responsible for carrying out the tax withholding procedure. Further information on the procedure can be found on this page.


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