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Apply for a refund of capital gains tax paid to residents abroad

The Federal Central Tax Office (BZSt) reimburses the withheld and paid capital gains tax that exceeds the planned withholding tax rate under the state-specific convention for the avoidance of double taxation or is to be reimbursed in accordance with §§ 43b or 44a paragraph 9 EStG.

The refund procedure is only applicable to certain domestic investment income that is subject to tax deduction.

The reimbursement of capital gains tax may be excluded for certain types of capital gains (for example, profit participation rights or claims from profit participations) or for companies without function or substance. Thus, this regulation is directed against tax arrangements that attempt to achieve relief from capital gains tax by taking advantage of agreements or directive advantages.

You submit your application in writing according to the official form to the Federal Central Tax Office (BZSt).

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

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