Apply for participation in the control notification procedure for the relief of withholding taxes

If you owe remuneration for the transfer of rights or certain capital gains, you can apply for authorization to use the control reporting procedure in order to refrain from withholding tax in whole or in part under certain conditions.

Under the control reporting procedure, the debtor fails to withhold tax or withholds it only at the maximum tax rate permitted under the double taxation treaty (DTT). This applies only to creditors who are resident in a foreign state with which a corresponding DTT exists.

The respective double taxation agreement governs whether the debtor can refrain from withholding tax in whole or in part.

If you participate in the control reporting procedure, you must report the payments made to the Federal Central Tax Office (BZSt) and your locally responsible tax office annually (annual control report).

You submit your application for participation in the control reporting procedure in writing by post to the BZSt.

Notes
The authorization to apply the control reporting procedure is granted subject to revocation at any time.
The debtor's existing registration obligations for investment income and the liability in the event of improper application of the control reporting procedure remain unaffected.

You must submit the application for participation in the control notification procedure in writing to the Federal Central Tax Office (BZSt).

• Access the application for participation in the control reporting procedure on the BZSt website.
• Fill out the application and sign it.
• Send the application by mail to the BZSt.
• Your application is being reviewed by the BZSt.
• The BZSt will inform you of the decision regarding your application to participate in the control reporting procedure in writing by post in the form of a notice.

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