Application (UK taxpayers) for German tax exemption (Form BZSt010153)

Hello, and welcome to our online tax wizard!

You are a UK taxpayer or their representative, and you or your client are expecting to receive royalties from a German publisher. The recipients want to apply for relief from a 15% German tax on their royalties ("apply for German tax exemption").

Mohrbooks is your subagency for the German market. We are providing this online wizard to help you complete the German application form 010153. It will guide you through the questions and deliver a complete PDF as a result to you.

After completion, you will need to print the application, then have it certified and stamped by your UK tax authority in section IX of the form.

Once Mohrbooks has received the complete and stamped application by email or postal service, we will forward it to the German publisher. They will forward them to the German tax office for review.

The review can take several months and lead to more questions, especially if the applicant is a company.

If the exemption is granted it will be valid for 3 years. The German publisher will be notified and be able to pay full royalties without withholding any tax.

If you have any questions, please consult our website for further information (http://www.mohrbooks.com/tax-exemption/) or contact us.

With thanks and kind regards,

Mohrbooks Literary Agency

Tax Clearances
Hofackerstr. 13a
8032 Zürich
Switzerland

www.mohrbooks.com
Mohrbooks Ref#
for Mohrbooks interior use. Do NOT fill. May remain void
Firs recipient's email
For Mohrbooks interior use. Do NOT fill. May remain void.
Sent date

DayMonthYear

Privacy Notice
By clicking "I accept" below you, the applicant, agree to the following: Mohrbooks AG (Hofackerstr. 13a, 8032 Zurich, Switzerland) will receive and store via a trusted third-party provider personal data provided by you when completing this form. Mohrbooks will locally store and process this information for the sole purpose of supporting you in your application for German tax exemption and/or refund of withheld tax.

Otherwise, please contact us directly or via your representative.
I accept the privacy notice above*

yesno

Your role
What is your role for this application?*

applicant; I will digitally sign this application form myselfrepresentative, or assistant; I will NOT sign myself
You are the applicant yourself and, therefore, authorized to sign this application.

Please, complete, then print, and manually sign this application form. You will need to have it physically stamped and certified by your local UK tax office.
Your are NOT the applicant yourself, but their representative, or assistant, or otherwise un-authorized to sign this application form.

Please continue to pre-fill this form on the applicant's behalf within this online wizard.

Once completed, you will be able to download a copy (PDF) and forward it to the applicant for their physical signature. The signed application will then need to be physically stamped and certified by the UK tax office under Section IX.

Applicant's status
The applicant is*

an individual tax payera company, but not a UK based publisher (e.g. a corporation, business, foundation, estate, institution, Ltd).a UK based publisher

UK publisher's details
UK Publisher's name*
UK publisher's address (street, house number)*
UK publisher's tax domicile (city, ZIP, country)*

Company's details
Applicant's company name*
Must be legal name as shown in publishing contract
Applicant's company address (street, house number)*
Must be legal physical address (NOT: P.O. Box or c/o)
Applicant's company domicile (city, ZIP, country)*
must be applicant's tax residence

Certificate of incorporation
Is this the company's first application for German tax exemption?

yesno, the company has applied for German tax exemption before
Since this is the applicant's company's first application for German tax relief the company has to provide further documentation.

The German tax office will require full disclosure and may follow up with a detailed questionnaire to verify if any information is lacking.

Please provide
- a certificate of incorporation
- if there are any persons with an interest who are directly or indirectly involved in the company, please specify:
  - full names and addresses for each person
  - tax identification number for each person
  - the share in the company for each person
Upload document

Certificate of incorporation; list of share holders and owners of company (names, addresses, tax id numbers)
Cancelof

Individual tax payer's details
Individual applicant's name*
Complete first and last name as shown in publishing contract and in the UK tax certificate (must be exact match)
Individual applicant's address (street, house number)*
Physical address must NOT be P.O. Box or c/o address. MUST match applicant's address in the UK tax certificate (exact match).
Individual applicant's tax domicile (city, ZIP, country)*

Renumeration debtor (i.e. German publisher)
Please note: This application refers to taxation on royalties from one specific German publisher or licensee ("debtor").

If you receive royalties from several German publishers, you need to apply for each one, separately.

The debtor's name in the application must match the licence or publishing agreement.

Please, refer to our email you have received which contains publisher's details.

If unsure, you may leave this section for the German publisher to complete.
German publisher (select)
Select
Section VI: Decision on the request for ussance of a notice of exemption should not be sent to the applicant, but to the debtor

true
Section VI: or(if inserted below) to the debtor's representative
Section VI: oder (falls unten eingefügt) an dessen Vertreter
German publisher's name
must match exactly, as shown in the contract
German publisher's address
must match exactly, as shown in the contract

POWER OF ATTORNEY
The German tax office may need to be in touch with the applicant for further questions. It will correspond with the applicant by postal mail service and not disclose any information to Mohrbooks or respond to questions from Mohrbooks, unless the applicant grants specific power of attorney to Mohrbooks. The PoA will be limited and Mohrbooks will only be empowered to represent the applicant with actions in connection with this application, to communicate within this specific context and to receive delivery of documents, assessments, decisions, and documentation with regard to this application.

We recommend that you grant Mohrbooks limited power of attorney so that we can support you if needed.
Do you want to grant power of attorney to Mohrbooks for this application?*

yesno
We, the undersigned (name)
must match exactly applicant's name
with an address at
must match exactly applicant's address
hereby authorize
with an address at
in accordance with §§80, 123 of the German Fiscal Code, to represent us opposite the German Federal Central Tax Office (BZSt) with regard to all actions in connection applications pursuant to §50d German Income Tax Act (EStG) for relief (exemption/refund) of withholding tax in accordance with §50a EStG and negotiate all matters in this connection, in particular also to lodge or withdraw appeals.

In this connection, we additionally authorize said agent to receive delivery of documents in accordance with §123 AO, and hereby request that delivery be made to the said authorized agent of all inquiries, communications, and assessments as well as other decisions and documentation of any kind.

The authorized agent is entitled to delegate its authority.
Place, where signed*
write
Date of signature*

DayMonthYear
Signature*

Clear

Application summary
Applicant: Name, legal form
Applicant's full name, or company name
Applicant: Street and house no.
Applicant's physical address of residence (must not be P.O. Box or c/o address)
Applicant: Domicile/seat
German Publisher (i.e. debtor): Name
Optional
German Publisher: address
Optionalö
Type of right (pre-filled)
Title of the work (pre-filled)
Is the registered owner of the copyright the applicant? (pre-filled)*

yes
The certificate of exemption should be sent to
a copy of the certificate of exemption will be sent to the remuneration debtor (i.e. the German publisher) automatically
The notice of tax exemption should be sent to the debtor's representative

Signature
The applicant declares the following with respect to royalty income under this application:
- the applicant does not derive the income through a permanent establishment or fixed base maintained in the Federal Republic of Germany,
- the income is subject in full to the tax of the United Kingdom, and
- to the best of his/her/their knowledge and belief all details entered in this form are correct and complete in every respect.
- The applicant will promptly give notice of any change which may occur in the future.
Place, where signed*
Date of signature*

DayMonthYear
Signature of applicant (digitally or manually when printed)*

Clear

Notification

if you are the applicant and authorized to sign
Upon completion and digital signature, please download the PDF for your files. Mohrbooks will receive your signed application but not initiate the application process before we also receive a copy of this application signed and stamped by your local UK tax office under section IX.

You may also want to email a copy of this application to your representative, colleague or tax manager.
To: Email a copy of this application to*
your representative or tax manager
From: Applicant's email*
the application will be emailed to this address
Message to the recipient

Notification

if you are not the applicant and not authorized to sign
Upon completion, please download the PDF for your files. Mohrbooks will automatically receive the prefilled, unsigned application when you submit this form.

However, Mohrbooks cannot initiate the application process until we receive this application, signed by the applicant and stamped by the applicant's local UK tax office under section IX of this form.

Email this prefilled application to the applicant for signature (Section VII) and make sure it gets signed and stamped by the UK tax office (Section IX).
To*
applicant's email address
From*
representative's email address
Add a note to the applicant
e.g. include instructions

Contact for Mohrbooks
Mohrbooks may have questions about this application. Please provide contact details.
Name

First nameLast name
Company
Where can Mohrbooks reach you or your representative?
this address will neither be shared with others, nor used in any context other than this application

Summary of notifications and contacts
To:
a copy of this application goes to this address
From:
the recipient will receive the message from this email
Message
Mohrbooks can be in touch with
Are these contact details correct?*

yes, press continueno, press "back" to make corrections

PREFILLED DATA

For Mohrbooks' internal use
Beneficiary Publishing Companies (Data in pull-down selection)
Debtors in pull-down selection
Bastei Name
Bastei Adresse
Campus Name
Campus Adresse
Carlsen Name
Carlsen Adresse
MVG Name
MVG Adresse
PRH Name
PRH Adresse
Piper Name
Piper Adresse
Suhrkamp Name
Suhrkamp Adresse
Rowohlt Name
Rowohlt Adresse
S. Fischer Name
S. Fischer Adresse
Ullstein Name
Ullstein Adresse
Verlagsgruppe Droemer Name
Verlagsgruppe Droemer Adresse
Tax Offices (abhängig von debtors in pull-down selection)
Bonnier Media Tax Office
PRH Tax Office
Holtzbrinck Tax Office
CERTIFICATE OF UK TAX AUTHORITY
Mohrbooks will receive this application form once you press "submit" below. You will be able to download a copy of this application for your files.

The application can NOT proceed until Mohrbooks has received:
- a hard copy of this application certified and stamped by your local UK tax office under section IX,
- the applicant's certificate of incorporation (if the applicant is a company and hasn't provided this document with an earlier German application for tax exemption)
Send all necessary documents by postal services or courier to

MOHRBOOKS AG Literary Agency
Tax Clearance
Hofackerstr. 13a
8032 Zurich
Switzerland
Your message to Mohrbooks
this will reach Mohrbooks along with this application form
Please confirm that you are not a robot*
Should be Empty:

Privacy Notice

Your role

Applicant's status

UK publisher's details

Company's details

Certificate of incorporation

Individual tax payer's details

Renumeration debtor (i.e. German publisher)

POWER OF ATTORNEY

Application summary

Signature

Notification

Notification

Contact for Mohrbooks

Summary of notifications and contacts

PREFILLED DATA

CERTIFICATE OF UK TAX AUTHORITY