Fill out Form W-8BEN correctly - Selling video games via Steam
Dear Sir or Madam,
I am planning to register and operate a business on a part-time basis (small business regulation). I would like to sell video games through the online distribution platform "Steam". Tax information is required for the registration as a so-called "Developer" or "Publisher". The Steam platform is operated by the US company "Valve". The sale of software (video games) is international. One of the required tax information is filling out the form "W-8BEN" (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)).
I have some questions regarding this form and would like to know how to fill it out.
I kindly ask you to answer the questions as simply and clearly as possible.
For your information: I am a German citizen living in Germany.
I am not sure if linking websites is allowed in this context, so just a brief note: A template (PDF file) of the form "W-8BEN" can be quickly found online.
If linking is allowed, here is a direct link to the form on the official government website: https://www.irs.gov/pub/irs-pdf/fw8ben.pdf
#################### Question 1 ####################
Do I need to fill out the following fields, correct?
- (1) First and last name
- (2) "Germany"
- (3) My address
- (4) Same as (3)
- (6) My German tax identification number
- (8) My date of birth in the format MM-DD-YYYY
- (9) "Germany"
- (10) ... Article and paragraph "12 (1)" of the treaty identified on line 9 above to claim "Royalty Copyright - 0 %" ...
Brief explanation for (10): I have tried to fill out the form on the Steam website before. The fields "12 (1)" and "Royalty Copyright - 0 %" were automatically filled in. I could not edit them.
Is this correct? Are there any other/additional information required?
#################### Question 2 ####################
In the final step "W-8BEN Certification" of the online assistant, six declarations/confirmations must be checked, which are a bit confusing for me.
I have attached a screenshot of this page.
Could you clarify some uncertainties regarding each point for me?
- (Regarding 1) I only confirm that this application is about me as an individual, correct?
- (Regarding 2) I confirm that I am not a US citizen, correct?
- (Regarding 3) Could you explain this point in more detail?
- (Regarding 4) Could you explain this point in more detail? Why is Turkey specifically listed here?
- (Regarding 5) Could you explain this point in more detail?
- (Regarding 6) I confirm that I will report any changes affecting my tax situation within 30 days, correct?
- (Regarding 7) I read online that I should enter "Individual" here. Do you agree with that?
#################### Question 3 ####################
Could you briefly and clearly summarize the obligations that come with submitting this form for me? What does this mean for me and my tax return?
Is it sufficient to submit an "Anlage G" with a EÜR in my annual tax return?
Thank you in advance.
