Trade tax: Dividend income exemption in case of double resid ...
According to the Lower Tax Court of Hesse, the dividend income exemption for trade tax on qualifying shareholdings is also available for distributions of companies of foreign legal form - provided the foreign company is comparable to a German corporation, has its place of management and thus a permanent establishment in Germany.
Kategorien: Supreme Tax Court cases
Schlagwörter: dividend exemption, trade tax exemption, ...