Dit is overigens het document van de website van de Duitsers waar ik conclusies had verbonden.
Ben er nog niet helemaal zeker van dat dit niet slaat op de bronbelastingteruggave.
Electronic filing procedure for capita income tax relief[/i]
From 1 January 2023 onwards, applications for
- refunds of capital income tax under section 50c (3) / section 44a (9) of the Income Tax Act and
- exemptions from capital income tax under section 50c (2) sentence I no 1 of the Income Tax Act
must be filed electronically via the Federal Central Tax Office's official online portal (BOP), using the officially prescribed data set (see section 50c (5) sentence 1 in conjunction with section 52 (47a) sentence 2 of the Income Tax Act).
Decisions on these applications are also issued in electronic form and can be retrieved from the online portal.
Registration and log-in information for the online portal is available
Applications for capital income tax relief may be filed by non-resident recipients of capital income themselves or by an authorised representative. Authorised representatives must provide proof of their legal authority (see sample) to act on behalf of non-resident capital income recipients in tax-related administrative proceedings.
Transitional arrangement until 30 June 2023
Until 30 June 2023, the Federal Central Tax Office will not reject applications filed in paper form. However, we would like to emphasise that processing times will be shorter for applications or any other necessary documents (such as contracts, proof of eligibility for relief under section 50d (3) of the Income Tax Act, etc.) that are submitted electronically via the online portal or via encrypted e-mail (the use of encrypted e-mail is possible only for extra documents that may be required, not for the applications themselves). In addition, applications filed successfully via the online portal will have the benefit of receiving prompt confirmation that the application has been received.
Certificate of residence
Online applications must be accompanied by a separate certificate of residence (including the period of validity) in accordance with the applicable double taxation agreement with Germany. On the certificate, the tax authority must confirm that (a) the applicant's place of residence, habitual abode or management at the time when the capital income was accrued matches the information provided by the applicant in the application and (b) the applicant is therefore covered by the relevant agreement / had their registered office there / is an eligible applicant under section 43b of the Income Tax Act.
In certain cases, the German tax authorities may request submission of the original certificate of residence.