Circular of the German ministry of finance of 8 November 2017
In its circular of 8 November 2017, the German Ministry of Finance pointed out, that German paying institutions may only reduce the German withholding tax on German dividends from 26.375 % (25 %
wht + 1.375 % solidarity surcharge thereon) to 15 % (14.218 % wht + 0.782 % solidarity surcharge thereon), if the foreign or German investment fund provides the paying institution with a fund
status certificate, stating that the fund qualifies for an investment fund in terms of the German Investment Tax Act (see above). For German investment funds which did have a non-assessment
certificate (NV-Bescheinigung) under the old Investment Tax Act, this non-assessment-certificate can be regarded as a fund status certificate until 31 December 2018.