What process do U.S. shareholders utilize to obtain a refund of the 11.375% of German taxes withheld on any dividends paid in 2012 or future years?
If you are holder of ordinary Daimler shares and you claim the refundable portion directly from German tax authorities, then you must submit a special claim. Your refund claim must include the original tax voucher that you received from the custodian bank if you have filed an application for a single tax voucher. This voucher must show the amount of tax that was withheld. You must submit your claim within four years from the end of the calendar year in which you received the dividend. You can obtain a form for your claim for refund from:
(i) the German tax authorities at the same address where you would file any refund claim, which is:
Bundeszentralamt für Steuern
Department St I 9
An der Küppe 1
Contacts for foreign investors
Tel. +49(0) 228-406-1212
Fax +49(0) 228-406-3119
the Embassy of the Federal Republic of Germany,
4645 Reservoir Road, N.W.,
Washington, D.C. 2007-1998.
If you have not done so within the last three years, you must also submit to the German tax authorities IRS Form 6166, Certification of United States Residency. A shareholder seeking the Form 6166 certification must complete IRS Form 8802, Application for United States Residency Certification. A user fee is charged by the IRS to process Form 8802. The user fee is $85 for an unlimited number of original Forms 6166 issued under a single taxpayer identification number (“TIN”). Additional user fees apply to requests for Forms 6166 under a different TIN. The user fee must be in the form of a check or money order payable in U.S. dollars to the United States Treasury. Electronic payment may also be made by visiting the IRS website at IRS.gov and entering "e-pay" in the search box.
If payment is made by check or money order, you must send the completed Form 8802, all required statements and documentation and the appropriate user fee to the Internal Revenue Service, P.O. Box 71052, Philadelphia, PA 19176-6052, USA, or by private delivery service to Internal Revenue Service, 2970 Market Street, BLN# 3-G23.100 Philadelphia, PA 19104-5002. If payment is made electronically, the completed forms should be sent to Department of the Treasury, Internal Revenue Service, Philadelphia, PA 19255-0625 or by private delivery service to the Internal Revenue Service, 2970 Market Street, BLN# 3-G23.100 Philadelphia, PA 19104-5002. The Certification requests are generally processed within 45 days from the date received. This certification remains valid for three years. Form 8802 and the related instructions can be obtained from the IRS website