You must submit an application for an exemption certificate according to §50a EStG directly to the Federal Central Tax Office (BZSt). The BZSt online portal (BOP) allows you to transmit data electronically to the Federal Central Tax Office. Since 1 January 2023, only online transmission is possible (see https://www.bzst.de/EN/Businesses/Withholding_taxes/Withholding_Tax_Relief/Forms/forms_node.html). Registration in the BOP portal of the BZSt is necessary for this (https://www.elster.de/bportal/start?locale=en_US).

Please note that we are not allowed to provide any further advice on how to register in the BOP portal (BZSt online portal). Please address any questions regarding this directly to the Federal Central Tax Office or to your tax advisor.