How Can Non-Residents Claim Back German Withholding Tax on Dividends?

Learn how non-residents can claim back German withholding tax on dividends using double taxation agreements and the refund application process.

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Yes, non-residents of Germany can claim back the withholding tax on dividends from stocks and other investments, given the double taxation agreements (DTA) between Germany and their country. To initiate the process, you must fill out the relevant refund application form from the German Federal Central Tax Office (BZSt) and provide required documents such as a certificate of residency. It's vital to note that the claim must be made within four years from the end of the calendar year in which the income was received.

FAQs & Answers

  1. Who qualifies to claim back German withholding tax? Non-residents of Germany who receive dividend income and whose countries have double taxation agreements with Germany can apply to claim back the withholding tax.
  2. What is the deadline to claim a refund on German withholding tax? The refund claim must be made within four years from the end of the calendar year in which the dividend income was received.
  3. What documents are required to claim the German withholding tax refund? Applicants need to submit a refund application form from the German Federal Central Tax Office along with a certificate of residency and other relevant documents.