Trade tax: Dividend income exemption also in case of double ...
According to a decision of the Supreme Tax Court, the dividend income exemption for trade tax on qualifying shareholdings is also available for distributions of companies of foreign legal form with its statutory (registered) seat abroad, provided the foreign company is comparable to a German corporation, has its place of management in Germany and therefore maintains a permanent establishment there.
Kategorien: Supreme Tax Court cases
Schlagwörter: dividend exemption, trade tax addback