Suchergebnisse für: `dividend` (1105 gefunden)

1. 09. Oktober 2012

   Brazilian interest on share capital is dividend in Germany

   The Supreme Tax Court has held the tax deductible interest on share capital under Brazilian law to rank as dividend income in Germany.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: dividend, interest on share capital
2. 18. Februar 2015

   Dividend to controlling shareholder taxable on resolution

   The Supreme Tax Court has held that a dividend payable by a solvent subsidiary to its shareholder with a controlling interest is generally taxable income for the latter on the date of the resolution regardless of a resolution for a later date of payment.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: dividend, controlling interest, resoluti ...
3. 26. April 2012

   Foreign corporate shareholder has claim on refund of dividen ...

   The Supreme Tax Court has followed an ECJ case in holding that a foreign corporate shareholder may claim from the local tax office a refund of the tax deducted at source from its dividend.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: withholding tax, refund, dividend
4. 05. März 2013

   Corporation tax on portfolio dividends

   The Bundesrat has passed a bill to charge dividend income on investments of less than 10% to corporation tax.

   Kategorien: PwC Reports

   Schlagwörter: portfolio dividend
5. 14. Juni 2012

   Foreign corporate shareholder has claim on refund of dividen ...

   The Supreme Tax Court has followed an ECJ case in holding that a foreign corporate shareholder may claim from the local tax office a refund of the tax deducted at source from its dividend.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Steuern / Tax
6. 22. November 2012

   Dividend withholding tax does not disadvantage foreign pensi ...

   The ECJ has rejected a claim by the Commission that the German withholding tax on gross dividends discriminates against foreign pension funds, because the Commission did not substantiate the expenses excluded from deduction.

   Kategorien: From Europe

   Schlagwörter: pension fund, dividend withholding tax, ...
7. 07. August 2025

   Referral to ECJ regarding a possible violation of the free m ...

   In its decision of 3 June 2025 – VIII R 21/22, the Supreme Tax Court referred various questions to the Court of Justice of the European Union (ECJ) for a preliminary ruling in connection with the dividend withholding tax paid to third-country companies.

   Kategorien: Supreme Tax Court cases, From Europe

   Schlagwörter: free movement of capital, freedom of est ...
8. 21. Oktober 2011

   Germany’s dividend withholding tax hinders free movement of ...

   In a case brought by the Commission, the ECJ has held that Germany’s withholding tax on dividends to other corporations is in breach of community law in that it discourages persons from other member states from investing in Germany.

   Kategorien: From Europe

   Schlagwörter: free movement of capital, dividend withh ...
9. 17. Oktober 2022

   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
10. 18. Februar 2015

    No requalification of share capital repayment to dividend if ...

    The Supreme Tax Court has rejected a tax office attempt to requalify a repayment of share capital as a dividend merely because the repayment was not specified precisely in the capital reduction Resolution.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: share capital, repayment, capital reduct ...
11. 07. November 2013

    Denial of corporation tax credit for foreign dividend justif ...

    An ECJ advocate general has suggested the court recognise a restriction on the free movement of capital from the differing treatment of the corporation tax underlying domestic and foreign dividends, but hold it to be justified in the interests of maintaining the internationally agreed balance of taxing rights.

    Kategorien: From Europe

    Schlagwörter: free movement of capital, foreign divide ...
12. 15. November 2012

    5% dividend expense disallowance restricts freedom of establ ...

    The Supreme Tax Court has held that the 5% expense disallowance on tax-free dividends was, up to 2002, a restriction on the freedom of establishment rather than of capital movement and could thus be upheld in respect of a 33% share in a US company.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: freedom of establishment, expense disall ...
13. 01. August 2025

    ECJ: No further taxation of dividend in case of Parent-Subsi ...

    In a request for a preliminary ruling from Italy, the European Court of Justice (ECJ) held that a national legislation providing for tax being levied on more than 5% of the amount of the dividends that financial intermediaries receive, as parent companies, from their subsidiaries resident in other Member States is contrary to EU law. This also applies in the case of a tax which is not a tax on corporate income but which includes in its basis of assessment those dividends or a part thereof.

    Kategorien: European Court of Justice

    Schlagwörter: dividend exemption, Parent/Subsidiary Di ...
14. 16. Juni 2020

    EBA: Report and Action Plan on dividend arbitrage trading sc ...

    On 12 May 2020, the European Banking Authority - EBA - published its report on the measures and reactions of the addressed authorities in the EU Member States on dividend arbitrage trading, such as Cum/Ex and Cum/Cum schemes.

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
15. 18. März 2015

    No trade tax disallowance of expenses of earning tax-free di ...

    The Supreme Tax Court has held that there is ultimately no trade tax disallowance of expenses directly connected with tax-free dividend income earned through an Organschaft subsidiary.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: trade tax disallowance, tax-free dividen ...
16. 05. Januar 2011

    Intercorporate dividends from Norway confirmed as tax-free

    The finance ministry has confirmed its interpretation of the Norwegian DTT to the effect that dividends received by a German company on a holding of 25% or more are free of German taxation.

    Kategorien: Official Pronouncements

    Schlagwörter: double tax treaty, Intercorporate divide ...
17. 22. März 2022

    Portuguese dividend withholding tax for foreign UCITS in bre ...

    Does the free movement of capital require a Member State to tax non-resident and resident investment vehicles according to the same tax system? This is the question raised in the request for a preliminary ruling submitted to the European Court of Justice (ECJ) by the Portuguese tax court (Tax Arbitration Tribunal). Contrary to the Opinion of the Advocate General the ECJ decided that the withholding tax on dividends paid to non-resident Undertakings for Collective Investments in Transferable Securities (UCITS) is in violation with current EU Law.

    Kategorien: European Court of Justice

    Schlagwörter: UCITS / OGAW, portuguese dividend withho ...
18. 31. Oktober 2013

    Dividends to US “S corporation” rank for full treaty relief

    The Supreme Tax Court has held that a dividend paid to a US S corporation on a holding of at least 10% is subject to a 5% withholding tax insofar as its shareholders are tax-resident in the USA.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: S corporation, treaty relief
19. 31. Januar 2018

    German taxation of dividends paid to Canadian pension fund i ...

    The Lower Tax Court of Munich referred preliminary questions to the European Court of Justice regarding the compatibility of the German regime of dividend withholding tax imposed on a Canadian pension fund with the free movement of capital as provided in Article 63 of the Treaty on the Functioning of the European Union.

    Kategorien: European Court of Justice

    Schlagwörter: pension fund, dividend withholding tax, ...
20. 09. Juli 2013

    Withholding tax exemption on dividends on shares held in ban ...

    The finance ministry has announced the arrangements for claiming withholding tax exemption under the EU Parent/Subsidiary Directive on dividends on shares held in the custody of a bank.

    Kategorien: Official Pronouncements

    Schlagwörter: withholding tax, dividend, Parent/Subsid ...
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