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.