Bundeszentralamt für Steuern

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Mutual Agreement Procedure

Mutual Agreement Procedures

In Germany, income from capital is subject to a 25% withholding tax plus a solidarity surcharge of 5.5%. In general, this applies regardless of whether the recipient (creditor) of the domestic income is resident in Germany or abroad.

Capital income recipients who are resident outside of Germany can obtain relief from capital income tax by using the “electronic procedure” to receive an exemption from withholding in advance or to receive a refund for capital income tax that has already been withheld and remitted to the tax authorities.

In any case, refund applications must include a certificate of residence and all relevant tax certificates. Applications cannot be processed without these records.


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