Pues como queria ver si conseguía este documento, pregunte a la finanzamt alemana a traves de su web y su respuesta dice basicamente que esa reduccion en origen solo es para empresas y no para particulares. Para particulares seguimos como estabamos (peticion a posteriori) y da el link de su web donde estan los impresos actualizados y la explicación.
Si alguien tiene información adicional/contradictoria, estaria bien que lo aclarasemos.
Os dejo la respuesta:
Capital gains tax at 25% is charged on dividends and certain other investment income in Germany. If higher capital gains tax (including the solidarity supplement) than stipulated in the double taxation convention is charged in the deduction process, an application may be made for a refund of the difference.
The application must be made using the form “Claim for refund of German withholding taxes on dividends” on which the tax authorities must certify that the applicant is resident in that country. No other certificate of residence will be accepted.
The claim must be accompanied by a certificate of payment of the relevant German withholding tax (Kapitalertragsteuerbescheinigung).
The deadline for application is four years from the end of the calendar year in which the income from capital was paid (Section 50d, para. 1, clause 7 of the Income Tax Act), but not less than six months after the point at which the tax was collected (Section 50d, para. 1, clause 8 of the Income Tax Act).
Individuals can only apply for a refund of the capital gains tax whereas statutory corporations can also apply for an exemption from capital gains tax. Please use the form
“(Teil-)Freistellungsantrag englisch/deutsch Application for (partial) exemption from German withholding tax on income from capital”
The application must be accompanied by documentation of the amount of the direct participation in the nominal capital of the German corporation ( e. g. contracts on the acquisition of the shares) or documentation of the claim to the capital yields (e. g. profit participation contract, contract on the sleeping partnership). And in cases covered by Section § 43 b German Income Tax Law (Directive 2003/49/EC; “associated companies”), documentation on the amount of the direct participation in the nominal capital of the German corporation for a period of at least twelve months before the capital gains accrue.
Enclosed you will find the form.
The forms are available in German, English and French on
SIC-Portal: Internetauftritt des Bundeszentralamtes für Steuern - Startseite >Tasks FCTO -> tax on dividends -> foreign applicant -> forms.
The instructions are included in these files.
Please send the application completely filled and signed , including the certificate of payment of the relevant German withholding tax
Bundeszentralamt fuer Steuern
Referat St III 3
53221 Bonn
Germany
I hope the information is of some help.
Note:
Information by the Tax Information Centre is legally not binding.
Yours sincerely
Tax Information Centre
Bundeszentralamt für Steuern
An der Küppe 1
53225 Bonn
Tel.: +49 (0)228 406 1200
Fax: +49 (0)228 406 3200
kapitalertragsteuer@steuerliches-info-center.de
SIC-Portal: Internetauftritt des Bundeszentralamtes für Steuern - Startseite
