On Jul. 1, 2025, GE Tax updated on new online forms for relief from capital gains tax.
Starting Jul. 15, there will be new online form for capital gains tax relief procedure.
Old form Application for Refund or Exemption of Capital Gains Pursuant to Section 50c or Section 44a Paragraph 9 of Income Tax Act will be presented in two forms (refund and exemption); online forms completely revised differ significantly from old.
Form change accompanied by portal change, means: drafts from old form can no longer be used in new portal, applications submitted via old portal will still be available on the old portal; the decision will be announced through the old portal.
All applications submitted via new portal from Jul. 15, 2025, will only be displayed on the new portal, decision will be announced on new portal.
Can also submit additional documents and general inquiries for applications from old portal in new portal, however, these processes will then only appear in the new portal.
GE Tax updated information on exemption procedure from tax on capital gains according to section 50d (3), Income tax act (EStG).
Procedure can only be considered if relevant investment income has not yet accrued.
Exemption certificate issued by BZSt entitles debtor of investment income to partially waive withholding and payment of the tax, to the extent of the exemption granted.
Conditions
Under section 50d (3), a corporation, association of persons, or estate is entitled to full or partial relief from withholding tax on capital gains under certain conditions.
I.e. to the extent persons are participating in or are favored by articles of association, foundation agreement, or the other constitution, who would be entitled to tax relief if they directly earned the income (personal entitlement to relief of the participants),
Or to the extent that the applicant's source of income has a significant connection with an economic activity beyond the scope of managing one's own or third-party assets.
Or if applicant proves none of the main purposes of involvement is to obtain a tax advantage, or the main class of shares of the applicant or a company in which it holds a 100% stake, is traded substantially and regularly on a recognized stock exchange.
In the second case, this only applies if all directly and indirectly involved companies have an identical or higher entitlement to relief than the applicant.
May 2025 Online Form
On May 12, 2025, GE Tax announced that from Jul. 15, 2025, there will be a new online form for the relief procedure from tax on capital gains.
Old form Request for reimbursement, exemption of capital gains pursuant to s. 50c, s. 44a Abs. 9 ITA will be presented in two forms (refund and exemption) in the future.
Online forms have been revised overall and differ significantly from the previous forms.
Jul. 2025 Form Update
On Jul. 1, 2025, GE Tax updated on new online forms for relief from capital gains tax.
Starting Jul. 15, there will be new online form for capital gains tax relief procedure.
Old form Application for Refund or Exemption of Capital Gains Pursuant to Section 50c or Section 44a Paragraph 9 of Income Tax Act will be presented in two forms (refund and exemption); online forms completely revised differ significantly from old.
Form change accompanied by portal change, means: drafts from old form can no longer be used in new portal, applications submitted via old portal will still be available on the old portal; the decision will be announced through the old portal.
All applications submitted via new portal from Jul. 15, 2025, will only be displayed on the new portal, decision will be announced on new portal.
Can also submit additional documents and general inquiries for applications from old portal in new portal, however, these processes will then only appear in the new portal.
