MiKaDiv · §45b EStG

MiKaDiv

Germany's digital revolution in withholding tax

MiKaDiv

What is MiKaDiv?

MiKaDiv (Mitteilungsverfahren Kapitalertragsteuer auf Dividenden) is Germany's new electronic notification system for withholding tax on dividends. It modernises and speeds up the recovery process.

26%
Standard withholding rate in Germany
€50M+
Reclaimable annually
DAX 40
Companies covered

The benefits of MiKaDiv

Faster processing

The electronic process sharply cuts delays. No more mailing paper forms: everything is done online, securely.

Fewer errors

Standardised electronic transmission minimises input errors and speeds up validation by the Bundeszentralamt für Steuern.

Guaranteed compliance

The system ensures all required information is provided in the expected format, reducing follow-up requests.

The process

How does MiKaDiv work?

01

Data collection

Financial institutions collect the information on dividends paid and beneficial owners.

02

Electronic transmission

Data is transmitted securely via MiKaDiv to the Bundeszentralamt für Steuern (BZSt).

03

Automated validation

The system automatically checks data compliance and flags anomalies.

04

Faster refund

Once validated, the refund of excess withholding is processed much faster than with old paper procedures.

Who is concerned?

Custodian banks

Responsible for transmitting data.

Asset managers

Must ensure compliance.

Institutional investors

Beneficiaries of optimised recoveries.

TriRefund's MiKaDiv expertise

TriRefund masters the specifics of MiKaDiv and supports clients in optimally recovering withholding tax on German dividends, with full compliance.

MiKaDiv test

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