Certificate of residence for relief from German withholding tax
The certificate of residence (Ansässigkeitsbescheinigung) is the proof without which a foreign payee gets no relief from German withholding tax from the Federal Central Tax Office (BZSt): whoever applies for exemption or refund must prove, through a confirmation from the competent tax authority of the OTHER state, that they are resident there (section 50c(5) sentence 2 EStG). You complete the BZSt form with your details, the state of residence and the tax year or period — the confirmation itself, with date, official seal and signature, is added by YOUR home tax authority, not by you.
Up to date for 2026 — verified on September 23, 2026Official formGuide: about 20 min
Deadlines
- Exemption: at the earliest from receipt of the application, for at most five years
- Section 50c(2) sentence 4 EStG — the certificate is not retroactive, so the residence confirmation should be in hand before applying
- Decision on the exemption application: within three months after ALL evidence is submitted
- Section 50c(2) sentence 6 EStG — the clock starts only once the residence confirmation is in too. The BZSt currently warns of processing times of about six months
- Refund: four years from the end of the calendar year in which the payment was received
- Section 50c(3) sentence 2 EStG; the period does not end before one year after the tax was paid, nor before the period set in the treaty
Documents to prepare
- Name or business name, address and legal form exactly as in the exemption or refund application
- Date of birth or date of incorporation
- Foreign tax identification number and the competent tax office in the state of residence
- The tax year or period for which residence is to be confirmed
- The contract under which the payments from Germany are made
- Where represented: a power of attorney for tax matters
- Access to the BZSt online portal (BOP) for the application itself
The blank PDF remains downloadable from the German authority's site. For pre-filling, we keep a copy of this published official form (section 5(2) of the German Copyright Act, source cited on the produced document).
What you get
- The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.
Free, no account and no email address.
The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.
Fill in the official form online
Free. The official PDF is filled on the fly: your entries are not recorded in any of our databases and are only used to produce this document. They travel in the request body, never in the page address.
All fields are required unless marked “optional”.
A draft is a file you save wherever you like, just like the document itself: we keep no copy of it and nothing is left in your browser. When signed in, you can also save it to your space to pick it up later — only if you ask.
Official form pre-filled with your data: read every box and check the amounts before filing or paying.
Who this applies to
- Foreign artists, athletes, licensors and supervisory board members whose fees are subject to withholding under section 50a EStG and who claim relief under a double taxation treaty (BZSt page on the relief procedure)
- Anyone applying for an exemption certificate BEFORE payment (section 50c(2) sentence 1 no. 1 EStG) or for a refund of tax already withheld (section 50c(3) EStG) — the proof under subsection 5 sentence 2 applies to both
- A foreign partnership that is opaque for tax purposes under the law of its state of residence and claims relief itself: this confirmation can serve as the proof (BZSt FAQ, section 50d(11a) EStG)
- NOT the German payer: it is not entitled to apply and can file only with the payee's power of attorney (BZSt page on the relief procedure)
- NOT a payee staying within the exemption option of section 50c(2) sentence 1 no. 2 EStG: there the payer itself refrains from withholding, and no application to the BZSt is made
- NOT the German tax office: it does not confirm foreign residence — the competent body is the tax authority of the other state (section 50c(5) sentence 2 EStG)
Worked example
Studio Lumière SARL from Lyon has its residence confirmed for a licence
Studio Lumière SARL grants a German publisher rights to use its illustrations for a licence fee of 18,000 euros a year. The publisher withholds tax under section 50a EStG, because under section 50c(1) it may not apply the treaty on its own; the exemption option does not help, since the 10,000-euro limit per calendar year is exceeded (section 50c(2) sentence 1 no. 2). The managing director therefore completes the BZSt form: business name, address in Lyon, date of incorporation, legal form SARL, France as the state of residence and the tax year for which exemption is sought. She leaves the lower half blank. The competent French tax office confirms residence with date, seal and signature. With this confirmation, the licence agreement and the application through the BZSt online portal, the SARL provides the proof section 50c(5) sentence 2 EStG requires. The exemption certificate applies at the earliest from the day the application is received (subsection 2 sentence 4) — what the publisher withheld before that, the SARL recovers through a refund application within four years from the end of the calendar year of payment (subsection 3 sentence 2). The amount withheld is worked out by the calculator for non-resident taxpayers.
How to fill it in, step by step
- Decide which application you are making: exemption before payment (section 50c(2) sentence 1 no. 1 EStG) or refund afterwards (section 50c(3)) — both require the confirmation under subsection 5 sentence 2.
- Download the Ansässigkeitsbescheinigung form from the BZSt forms page.
- Enter your name or business name, address, date of birth or incorporation and legal form exactly as in the later application.
- State your foreign tax identification number and the competent tax authority of your state.
- Enter the state of residence and choose tax year OR period — the period for which you seek relief.
- Leave the confirmation part blank: date, official seal, signature and the authority's details are entered by the foreign tax authority.
- Submit the form to your home tax authority for confirmation.
- File the exemption or refund application electronically through the BZSt online portal (section 50c(5) sentence 1 EStG), attaching the confirmed certificate, the contract and, where represented, the power of attorney.
- Only in cases of hardship does the BZSt waive the electronic route; the official paper form then applies (section 50c(5) sentence 3 EStG, section 150(8) sentence 1 AO).
Good to know
- The confirmation must come from your competent tax authority in the OTHER state (section 50c(5) sentence 2 EStG) — a self-declaration is not enough.
- The BZSt requires a SEPARATE confirmation of residence within the meaning of the relevant double taxation treaty, alongside the application, the contract and any power of attorney (BZSt FAQ).
- A corporation applying for exemption from capital gains withholding tax must also be subject to taxes on income or profits in its state of residence without being exempt (section 50c(2) sentence 5 EStG).
- Since 1 January 2023, exemption and refund applications must in principle be transmitted electronically through the BZSt online portal (BZSt forms page).
- Only the foreign payee can apply; it may, however, authorise the payer (BZSt page on the relief procedure).
- A corporation, association of persons or pool of assets must also prove its entitlement to relief under section 50d(3) EStG (BZSt FAQ).
- The section 50a EStG withholding rates are in the calculator for non-resident taxpayers — this guide repeats none of them.
Common mistakes
- Filling in the confirmation part yourself. It belongs to the foreign tax authority; without its confirmation the proof under section 50c(5) sentence 2 EStG is not provided.
- Asking the German tax office for the certificate. The competent body is the tax authority of the state of residence.
- Sending the application without the confirmation. The three-month decision period runs only once all evidence is in (section 50c(2) sentence 6 EStG).
- Expecting the exemption certificate to cover payments already made. It applies at the earliest from receipt of the application (section 50c(2) sentence 4 EStG); for the past, the refund remains.
- Spelling the name or address differently from the application. The BZSt must be able to match the confirmation to the applicant.
- Letting the German payer apply without a power of attorney. It is not entitled to apply itself (BZSt page on the relief procedure).
Frequently asked questions
Who confirms residence?
The applicant's competent tax authority in the other state (section 50c(5) sentence 2 EStG) — not the BZSt and not a German tax office.
Which parts do I fill in myself?
Your details as the non-resident taxpayer, the tax office and your foreign tax identification number, the state of residence and the tax year or period. Date, official seal, signature and the confirming authority's details are entered by the foreign tax authority.
Do I need the certificate for both exemption AND refund?
Yes. Section 50c(5) sentence 2 EStG applies to the exemption application and the refund application alike.
How do I submit it?
With the application, which must in principle be transmitted electronically through the BZSt online portal (section 50c(5) sentence 1 EStG). Only in cases of hardship is the official paper form used (sentence 3).
How long does the decision take?
An exemption application must be decided within three months after all required evidence has been submitted (section 50c(2) sentence 6 EStG). The BZSt currently warns of processing times of about six months.
What must a corporation prove in addition?
For exemption from capital gains withholding tax, that it is subject to taxes on income or profits in its state of residence without being exempt (section 50c(2) sentence 5 EStG), and its entitlement to relief under section 50d(3) EStG.
Go further
Official sources
- Section 50c EStG — Relief from withholding tax (Gesetze im Internet) — September 23, 2026
- BZSt — Withholding tax relief, forms (including the certificate of residence) — September 23, 2026
- BZSt — Relief procedure under section 50c EStG — September 23, 2026
- BZSt — Questions and answers on withholding tax relief — September 23, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.