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Apply for a residence certificate in accordance with a treaty for the avoidance of double taxation


Often, for example, the foreign state requires a certificate of residence within the meaning of a double taxation agreement (DTA) if you apply abroad for exemption or reimbursement of withholding taxes levied there on interest, dividends or royalties.

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 from a tax adviser of your choice for a fee.

As a rule, residence certificates may only be issued on an official form. They are issued by your tax office or the tax office of your company.

The residence certificate may already be part of the foreign exemption or refund application (for example, in the case of foreign investment income or royalties). 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 administration valid for all types of income can be used, which is provided by the Federal Tax Administration.

Process flow

You can apply for a residence certificate 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.
  • The tax office will then check, on the basis of your application and the contents of the file, whether the conditions for confirmation of residence in Germany are met.
  • If the conditions are met, the tax office will certify residency directly on the form you submit.
  • The tax office hands over or sends you the original copy of the certificate of residency, while it keeps the duplicate on file.

Competent authority

The responsibility lies with the local tax office.

Requirements

You can submit the application on your own behalf (as a natural person, for example as a partner in a partnership) or on behalf of a legal entity (e.g. corporation). A certificate of residence according to double taxation agreements (DTAs) can be issued:

  • only for income tax purposes,
  • if the natural person or legal person
    • is domiciled in Germany in accordance with the respective DTA and
    • income was earned abroad (e.g. foreign capital gains or royalties), or
    • no income has been earned abroad, but the foreign state requires the submission of a certificate of residence for necessary reasons (for example, to delete a tax registration of a person in that state).

Which documents are required?

written application (in duplicate)

What are the fees?

Fee: free of charge

What deadlines do I have to pay attention to?

None. The residency of the person can be certified by point in time or by period.

Processing duration

Processing Time: 0 - 1 Month

Legal basis

Regulations of the respective double taxation agreement (as a rule Article 4)

Applications / forms

Appeal

  • No legal remedy is possible.
  • A residence certificate in accordance with a DTA does not have a regulatory character, but only a probative character.

What else should I know?

You can find the online fillable form of the German tax authorities under: Form centre > Tax forms > Double taxation > Residence certificate in accordance with DTAs

Technically approved by

Berlin Senate Department for Finance (SenFin)

Author

The text was automatically translated based on the German content.

Data protection information


Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
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Postal address: Post Office Box 15 62 , 49705 Meppen
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Fax: 05931 44-3621
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responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
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Landesbeauftragte für den Datenschutz Niedersachsen
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Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)