(2022)		  
		                What is withholding tax?		  		  
		   		      	      		       		    	      	  					  		      	      	  		      	      					
           	           	
           	                
  			      			                    			
   				
  			  
				
				  				  				  				  				  				  				  				  				  				If you are resident in Germany, foreign investment income is taxable in Germany. Foreign countries often withhold a withholding tax on your foreign investment income.
If the withheld withholding tax is higher than permitted under the double taxation agreement (DTA), apply for a refund of the overpaid withholding tax from the foreign tax authority.
For foreign investment income subject to foreign withholding tax, this has been credited against the withholding tax since 2009.