GVL is obliged to deduct withholding tax under Section 50a for rights holders resident abroad, to report this, and to pay it to the Federal Central Tax Office.

To avoid this deduction in future, you can apply for a certificate of exemption.

Alternatively, you have the option of claiming a refund of the Section 50a tax retrospectively.

For the refund, we can issue you with a tax certificate upon request after the end of the quarter or year, which you must submit to your local tax office.

To obtain the exemption certificate, you must submit an application for exemption from tax deduction for future remunerations (this is not possible retrospectively). You must submit an application under Section 50a of the Income Tax Act (EStG) directly to the Federal Central Tax Office (BZSt).