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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Claims procedure

Forms for claiming refund of tax on dividends and interest, and for claiming exemption at source or by repayment of tax on royalties, may be obtained from the German Tax authorities - see links at www.steuerliches-info-center. The certificates on these forms should be completed and stamped if the necessary conditions are satisfied.

No special forms are provided for other claims to relief from German tax under the agreement and claimants should write to the appropriate German tax office.

Claims for repayment of German tax are subject to a time limit of three years from the date on which the income was received.

United Kingdom residents working in Germany

For employees of United Kingdom employment agencies working in Germany to be exempt from German tax they must satisfy certain conditions. One condition is that they must provide proof that they have been `registered’ for United Kingdom tax purposes.

A reply to a request by an individual for evidence of this nature should be limited to confirmation, where appropriate, that prior to departure from the United Kingdom, the individual’s tax affairs were dealt with by the Tax Office concerned. Information should not be disclosed to any agency without the written consent of the taxpayer.