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IMPORTANT: Select a location.To obtain application forms, location-specific information and contacts, select a town or zip code.

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Your selected location: Emsland

Which place to enter?

The location is used to determine the responsible office for the selected administrative service. In most cases you can enter your place of residence to find the competent authority. However, there are also cases in which a different location must be specified. Here are some examples:

Birth certificateYou want to get married and need a birth certificate. You live in Hanover, but you were born in Celle. You must therefore state your place of birth, i.e. Celle.

Business registrationYou would like to register a business in Braunschweig. Your place of residence is Hanover. You must therefore state the location of your future business, i.e. Braunschweig.

Apply for a building permitYou would like to build a house in Wunstorf and therefore apply for a building permit. Her place of residence is currently Hanover. You must indicate the place where the house is to be built. In this case it is Wunstorf.

Report non-deduction or under-deduction of tax on domestic income of foreign investment funds

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Since 1.1.2018, investment funds have been subject to tax with their

  • domestic investment income,
  • domestic real estate income and
  • other domestic income
  • to corporate income tax.

Foreign investment funds must pay domestic income for which no or no tax was

  • no or
  • tax withheld was wrongly withheld and pay the tax in arrears.

The investment funds must submit a written notification of the subsequent payment of tax withholding amounts to the Federal Central Tax Office (BZSt).

Requirements

The notification for the subsequent payment of tax withholding amounts on domestic investment income must be submitted:

  • Investment funds domiciled abroad on their domestic income wrongfully
    • no tax has been withheld or
    • too little tax has been withheld

Applications / forms

  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes (signed application)
  • Personal appearance: no

Which documents are required?

When notifying for subsequent payment, they must submit:

  • Annex to the notification of income
  • Confirmation from the tax authority of the country of domicile that the investment fund had the specified domicile or place of management during the fiscal year and is therefore eligible under the relevant double taxation agreement (DTA).
  • Status certificate or
  • Form InvSt 8 - Questionnaire / application with attachments (UCITS passport, investment conditions)

What are the fees?

none

Process flow

You must submit the notification for the subsequent payment of tax withholding amounts on domestic investment income in writing to the Federal Central Tax Office (BZSt).

  • Download the form from the BZSt website and complete it.
  • Print out the completed application form. The application form must then be signed by a legal representative of the investment fund or their authorised representative.
  • Send the signed form together with the other required documents by post to the BZSt office in Bonn.
  • The BZSt will process your notification. You may have to answer further questions or submit additional documents.
  • The BZSt will send you a notice with the back taxes to be paid.
  • You pay the outstanding taxes to the BZSt.

What deadlines do I have to pay attention to?

  • Transmission of the notification: within 4 months after the end of the financial year

Processing duration

  • for processing the advertisement: usually 12 weeks

Further information

Legal basis

Section 6 (3) sentence 1 number 2 InvStG in conjunction with section 44 (5) InvStG. Article 44 (5)
Sentence 2 EStG in conjunction with section 167 (1) AO and section 155 AO

Appeal

  • Appeal
  • Administrative court action

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

Further Links

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Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.
Access information on the single point of contact for the state of Lower Saxonyvisit Website Internal Market, Industry, Entrepreneurship and SMEsVisit advice and assistance for EU citizens and their families