What’s a Non-EU/EEA Certificate?
The Non-EU/EEA Certificate is a document used by individuals and legal entities residing outside the EU (European Union) and EEA (European Economic Area) to prove their country of residence, income, and tax status to administrative and tax authorities in EU countries.
The Non-EU/EEA Certificate is the name used in Germany. This system is utilized not only in Germany but across all EU member states, including Austria, the Netherlands, and Spain.
Official documents and guidelines across EU countries commonly use the following English expressions.
| Terms | Primary purpose of use |
|---|---|
| Non‑EU/EEA Certificate | Certain tax authorities, such as those in Germany, use this as the official form name. |
| Third‑Country Residence Certificate | Common translations in countries such as Austria and Spain |
| Certificate of Tax Residence (for Non‑EU Residents) | Standard translations in countries such as Austria and Spain |
Background and Purpose of the Document
Residents of EU/EEA member states can utilize a treaty-based system for the automatic exchange of tax and social security information (essentially a “common proof of residence”). Conversely, residents of non-EU/EEA countries like Japan or the United States cannot use this framework. Consequently, they may be asked by EU tax authorities, such as those in Germany, to submit documentation proving where they reside and in which country they are subject to taxation.
The document used for this purpose is the “Non-EU/EEA Certificate.” The purpose of this certificate is twofold.
- Tax Resident Status
This is proof that even if you reside in a non-EU country, you can be treated as a “resident (unbeschränkte Steuerpflicht)” under German tax law if the majority of your life and income is in Germany (or another EU member state).
→ It allows you to receive tax benefits equivalent to those available to EU residents, such as dependent deductions and spouse deductions. - Supporting Documentation for International Income Tax Return
This document is used to demonstrate the tax situation in another country to the German tax office (Finanzamt) for the purposes of applying tax treaties and adjusting for double taxation.
When needed
The following situations are examples of the documents needed.
- If you live outside Germany but earn income within Germany (partial taxpayer)
- When applying to the German tax office to “change to resident status” or “claim deductions”
At this time, you need the “Non-EU/EEA Certificate” with the signature and seal of the tax office in your country of residence (e.g., Japan).
Practical Handling
However, since tax authorities in Japan lack the legal authority to sign certificates, signatures cannot actually be obtained. Some may say Japan is lagging behind, but that is not the case.
Let’s look at the example of the United States.
In the United States, the Non-EU/EEA Certificate is not officially signed either.
The legal basis is as follows.
- 10.10.1.3.1（Requirements for Legally Binding Electronic Signatures）Fourth requirement 4th Requirement
There is a means to identify and authenticate a person(s) as the signer(s) in accordance with IRM 10.10.1.3.1.4, Identifying and Authenticating the Signer, and the signer must be authorized to execute the document.」
→ Means for identifying and authenticating signatories are required, and it is explicitly stated that “the signatory must possess the authority to execute (sign) the document.”IRMPart 10. Security, Privacy, Assurance and Artificial Intelligence 10.10.1 IRS Electronic Signature (e-Signature) Program
This is because the Internal Revenue Code stipulates that the IRS’s duties are “limited to federal tax purposes.” Consequently, Germany has adopted the practice of submitting alternative documents such as a “Certificate of Tax Payment” or a “Tax Residence Certificate” instead.
Alternative measures in Japan
The same is true in Japan.
NTA uses Residence certificates in their forms. Additionally, if only proof of residence is required, they may sometimes sign issuing countries’ certificate forms.
However, they inform that it is not possible to provide proof of the tax amount paid on the same document.
Therefore, when providing proof, be sure to verify the method carefully. You cannot obtain a non-EU certification through general procedures. While the tax office in your region of Japan might handle it on a case-by-case basis, it is essential to understand that they have publicly stated they generally cannot accommodate such requests.
