Last updated 2026-06-27
Anlage AUS — Foreign Income / Tax Credit (Germany)
Anlage AUS — Foreign Income / Tax Credit (Germany) is the Germany route for claiming a foreign tax credit above your treaty rate. It is filed 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 a certificate of tax residence and your dividend vouchers.
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 withholds 26.4% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Germany withholding tax guide.
How to file Anlage AUS — Foreign Income / Tax Credit (Germany)
- 1
Confirm your eligibility
Use Anlage AUS — Foreign Income / Tax Credit (Germany) if you received Germany income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete Anlage AUS — Foreign Income / Tax Credit (Germany)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File 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?
It reconstructs the official statutory form. The Bundeszentralamt für Steuern (BZSt) / ELSTER accepts e-filing or its own form, so use this as a transcription aid: 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 the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Bundeszentralamt für Steuern (BZSt) / ELSTER requires a certificate of tax residence from your home country to grant the reduced treaty rate.
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.
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