Report unperformed or insufficient tax deduction on domestic income of foreign investment funds

Foreign investment funds whose domestic income was wrongfully not taxed or taxed too low must report this and pay the back taxes.

Since January 1, 2018, investment funds are subject to their

• domestic participation income,
• domestic real estate income and
• other domestic income
• of the corporate tax.

Foreign investment funds must domestic income for which wrongfully

• or no
• report that too little tax was withheld and pay the back taxes.

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

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

• Download the.
• Print the completed application form. The application form must then be signed by a legal representative of the investment fund or their authorized agent.
• Send the signed form together with the other required documents by post to the BZSt headquarters in Bonn.
• The Central Tax Office is processing your notification. If applicable, you may need to answer further questions or submit additional documents.
• The BZSt will send you a notice specifying the taxes you owe.
• You pay the outstanding taxes to the Federal Central Tax Office.

• Submission of the notification: within 4 months after the end of the fiscal year

none

Section 6 Paragraph 3 Sentence 1 Number 2 of the Investment Tax Act (InvStG) in conjunction with Section 44 Paragraph 5
Section 2 of the Income Tax Act (EStG) in conjunction with Section 167 (1) of the Fiscal Code (AO) and Section 155 of the Fiscal Code (AO)

• Objection
• Administrative court lawsuit