Germany: Requirements for tax reclaim processing on written application procedure
Clearstream Banking1 would like to inform customers on updates from the Federal Central Tax Office (Bundeszentralamt für Steuern - BZSt) regarding the format requirements for filing tax reclaim forms through the paper-based procedure. The German Federal Central Tax Office states that:
- Tax reclaim forms should only be printed as one-sided;
- After printing, tax reclaim forms should not be corrected or amended;
- Painting or pasting of data or the use of any type of corrective paint or fluid on tax reclaim forms is prohibited;
- Tax reclaim forms cannot be stapled or clipped before their submission to Federal Central Tax Office.
Certain requirements must be fulfilled in order to be eligible to participate in the written application procedure. These requirements are described on the BZSt website under Refund Procedure pursuant to Section 50d(1) EStG (for example, Applicant/application period, Application procedure, Questions and Answer and/or Refund forms).
For further information, customers may contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or their Relationship Officer.
1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.