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US taxpayers with royalty income in Germany

By Sebastian Ritscher

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US taxpayers with royalty income in Germany

German income tax on royalties is 15.82% and is withheld by the publisher.

US taxpayers may apply for relief from taxation under the double taxation agreement between the United States and Germany.

Applicants must

  • obtain the application form BZSt 010027 online from Bundeszentralamt für Steuern (here);
  • complete the application form
  • obtain US certificate of tax residence (form IRS 6166) in the original (scans will be rejected);
  • send all documents in the original hard copy to us.

Companies must additionally:

  • if applying for the first time
    • provide a certificate of incorporation and disclose full information on all persons with a direct or indirect interest in the company;
  • if re-applying
    • certificate of incorporation not necessary.

Our online tax wizard will guide you through the process.

When done, send us your application documents in the original hard copy by mail to Mohrbooks AG | Seefeldstr. 303 |8008 Zurich | Switzerland. Or, contact us by mail at <tax@mohrbooks.com>

Access our online tax wizard by following this link.