On 02 July 2021, the State Secretariat for International Financial Matters (SIF) published explanatory notes on the German tax relief procedure DTA-D for income from rights registered in Germany.
Forms R-D 3 for natural persons and R-D 4 for legal entities should be used for the application for exemption. The explanatory notes provide further information on the certificate of residence required in this regard.
Further information is available here .
