Field help: (2024) Do you want to enter information about foreign taxes at source (lines 40 to 42)?

Select Yes if you want to enter information about foreign taxes at source according to lines 40 to 42 of your tax statement.

In the case of foreign taxes at source, a distinction is made between "credited" or "creditable" foreign taxes:

• Foreign taxes that have already been credited by the credit institution must be entered in line 40.
• Foreign taxes that have not yet been credited but are creditable must be entered in line 41.
• In addition, there are notional foreign taxes. These are stated by the credit institutions in exceptional cases if the deductibility of withholding taxes cannot be assessed, for example, in the case of notional withholding tax with special credit requirements.

Only the foreign taxes that have been assessed and paid and for which no claim for reduction can be asserted in the source state - according to its national law or on the basis of a double taxation agreement (DTA) - are creditable. For individual questions on the final withholding tax, see the Federal Ministry of Finance (BMF) letter dated 18 January 2016.