Ansässigkeitsbescheinigung nach einem Abkommen zur Vermeidung der Doppelbesteuerung beantragen

Regulations of the respective double taxation agreement (usually Article 4)

If you, as a taxable (legal) person, earn foreign income from a country with which an agreement to avoid double taxation exists, a certificate of residence may be required for submission to a foreign tax authority. may be required.

If you apply abroad for exemption or reimbursement of withholding tax levied on interest, dividends or license fees, the foreign state often requires a certificate of residence within the meaning of a double taxation agreement (DTA),

The residency of a person is to be determined according to the respective regulations of the specific DTA between Germany and the other state in which the income is received. If you need advice on this, you can request it for a fee from a tax consultant of your choice.

Certificates of residence may only be issued on an official form. They are issued by the tax office responsible for you or your company.

The certificate of residence may already be part of the foreign exemption or refund application (e.g. for foreign investment income or license fees). For this purpose, the Federal Central Tax Office (BZSt) provides the forms agreed with the respective foreign tax authority. In addition, the form of the German tax authorities valid for all types of income can be used, which is provided by the Federal Tax Administration.

written application (in duplicate)

You can submit the application for yourself (as a natural person, for example as a partner in a partnership) or on behalf of a legal entity (for example a corporation). A certificate of residence under a double taxation agreement (DTA) can be issued:

• for income tax purposes only,
• if the natural person or legal entity
  • is resident in Germany in accordance with the respective DTA and
  • income was generated abroad (e.g. foreign investment income or license fees)

You can apply for a certificate of residence under a double taxation agreement (DTA) in writing to the tax office responsible for you or the legal entity.

• You must submit the application form in duplicate.
• On the basis of your application and the contents of the file, the tax office will check whether the requirements for confirmation of residence in Germany are met.
• If the requirements are met, the tax office will certify your residency directly on the form you submit.
• The tax office will hand over or send you the original copy of the certificate of residence and keep the duplicate on file

None. The residency of the person can be certified at a specific time or period.

You can find the German tax authorities' form, which can be completed online, at Form center > Company > Double taxation > Certificate of residence according to DBA

• No legal remedy is possible.
• A certificate of residence under a DBA does not have the character of a regulation, but only of proof.