Non-EU taxpayers
German income tax on royalties is 15.82% and is withheld by the publisher. Taxpayers from outside the European Union may apply for relief from taxation under the double taxation agreement between their country of residence and Germany. All applicants must obtain the form BZSt 010042 online from Bundeszentralamt für Steuern (here); complete the application form; have the application form stamped and signed by their … Continued