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Data medium procedure for foreign taxpayers

With effect from 1 January 2002, § 50d, paragraph 1, sentence 6 of the Income Tax Act (EStG) has made it possible to make applications for the refund of retained capital gains tax on the basis of double taxation agreements on machine-readable data media.

This takes account of the increasing globalisation of the equity market. The procedure has been designed for accruals of dividends to shareholders domiciled abroad. It is not intended for relief from capital gains tax for other types of investment income (e.g. interest).

Furthermore, no particular forms of investment or claims for relief can be taken into account, e.g. profit from "cross-holdings" or holdings in power stations on the German-Swiss border. The specified written refund application in accordance with the official specimen remains, § 50d, paragraph 1, sentence 3 of the Income Tax Act, still applies to cases which cannot be included in the simplified refund procedure.

The new computer-assisted procedure is especially suitable for banks, which formerly made applications for refunds of capital gains tax in the name and on behalf of customers resident abroad.
Application forms and a fact sheet on the data medium procedure can be found in the menu options on the navigation bar on the left.

 

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