Last updated 2026-06-27
Anlage AUS — Foreign Income / Tax Credit (Germany)
Anlage AUS — Foreign Income / Tax Credit (Germany) is how Germany residents credit tax withheld abroad on foreign dividends and interest against Germany tax on the same income, generally up to the rate their treaty allows. It is filed with your Germany tax return via ELSTER (transcribe into Anlage KAP — Zeile 19 income, Zeile 41 creditable tax), issued by the Bundeszentralamt für Steuern (BZSt) / ELSTER. The deadline is 4 years (Antragsveranlagung). You will need dividend vouchers or broker statements showing the foreign tax withheld.
What is Anlage AUS — Foreign Income / Tax Credit (Germany)?
Anlage AUS — Foreign Income / Tax Credit (Germany) is used to claim a Germany foreign tax credit. Foreign-dividend WHT credit belongs on Anlage KAP, not Anlage AUS. Germany residents claim it on their Germany tax return to credit tax withheld abroad against Germany tax on the same income, generally up to the treaty rate. Tax withheld above that rate is reclaimed from the source country instead.
How to file Anlage AUS — Foreign Income / Tax Credit (Germany)
- 1
Confirm your eligibility
Use Anlage AUS — Foreign Income / Tax Credit (Germany) on your Germany tax return if you are resident in Germany and tax was withheld abroad on your foreign dividends or interest.
- 2
Gather your documents
Collect dividend vouchers or broker statements showing the gross income and the tax withheld abroad for each payment. Tax withheld above your treaty rate is usually not creditable; reclaim that part from the source country.
- 3
Complete Anlage AUS — Foreign Income / Tax Credit (Germany)
Use the generated document to prepare your return. Confirm each income stream and creditable amount.
- 4
File it with your tax return
Submit it with your Germany tax return via ELSTER (transcribe into Anlage KAP — Zeile 19 income, Zeile 41 creditable tax). Deadline: 4 years (Antragsveranlagung).
Frequently asked questions
Is Anlage AUS — Foreign Income / Tax Credit (Germany) an official form I can file directly?
No. This worksheet helps you transfer your figures to the authority's form or portal. File via ELSTER (transcribe into Anlage KAP — Zeile 19 income, Zeile 41 creditable tax).
What is the deadline for Anlage AUS — Foreign Income / Tax Credit (Germany)?
4 years (Antragsveranlagung). Missing it can mean losing the credit for that year.
Do I need a certificate of tax residence?
Not for the credit itself: you claim it on your own Germany tax return. Keep evidence of the tax withheld abroad, such as dividend vouchers or broker statements. A certificate of residence is only needed if you also reclaim excess tax from the source country.
Anything important to watch out for with Anlage AUS — Foreign Income / Tax Credit (Germany)?
Foreign-dividend WHT credit belongs on Anlage KAP, not Anlage AUS.
Sources for this page
- Treaty rate — Bilateral tax treatytreasury.gov.auas of 2026-09-24
- Treaty rate — BE tax authoritywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatyfedlex.data.admin.chas of 2026-09-24
- Treaty rate — Bilateral tax treatydserver.bundestag.deas of 2026-10-21
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatydserver.bundestag.deas of 2026-10-21
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.bundesfinanzministerium.deas of 2026-09-25
Prepare Anlage AUS — Foreign Income / Tax Credit (Germany)
This worksheet helps you transfer your figures to the authority's form or portal. It is not a standalone filing.
Calculate your refund — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.