Suchergebnisse für: `dividend-withholding-tax` (27 gefunden)

1. 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 ...
2. 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, ...
3. 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 ...
4. 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 ...
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. 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
7. 08. Oktober 2014

   Schematic sale and return of securities cum and ex div fails

   The Supreme Tax Court has rejected a scheme involving the sale of securities cum div and their immediate return to the seller by way of loan in such a manner that both parties can claim credit for the dividend withholding tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: cum div, ex div, quoted shares
8. 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, ...
9. 19. Juli 2016

   No deduction of foreign withholding tax in case of abuse

   Dividend withholding tax paid by a foreign intermediary company may not be deducted from the taxable income of the local shareholder of a German company if the entire arrangement is abusive and if, therefore, the dividend income is to be allocated to the German shareholder.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: foreign tax relief, deduction of foreign ...
10. 23. Januar 2013

    Tax & Legal News – Issue 1, January 2013

    In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
11. 12. Juli 2022

    Italian withholding taxes on dividends distributed to foreig ...

    The Italian Supreme Court issued seven important judgments in which it ruled that Italian withholding taxes levied on dividends distributed to a German investment fund and six US investment funds are in violation of the EU principles on the free movement of capital (Article 63 (TFEU).

    Kategorien: PwC Reports

    Schlagwörter: investment funds, withholding tax refund
12. 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 ...
13. 03. Mai 2012

    New double tax treaty with Luxembourg

    A revised double tax treaty has been signed with Luxembourg reflecting the current version of the OECD model.

    Kategorien: PwC Reports

    Schlagwörter: double tax treaty, Luxembourg, OECD mode ...
14. 12. Juni 2012

    Tax & Legal News - Issue 2, June 2012

    In this issue: Pwc Reports, Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
15. 05. Januar 2012

    Tax & Legal News - Issue 1, January 2012

    Includes: PwC Reports, Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
16. 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 ...
17. 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
18. 10. Juli 2013

    Write-down on some foreign investments permitted for 2001

    The Supreme Tax Court has held that the Corporation Tax Act prohibition on impairment write-downs on foreign investments in 2001 must be disapplied if the investment is protected by the EU freedoms of establishment or capital movement, or if it leads to retrospective taxation.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Wertminderung / Impairment (allgemein), ...
19. 10. Dezember 2025

    ECJ: Documentation requirements for tax exemption and tax re ...

    In a most recent decision on the procedural approach to obtain a WHT exemption, the European Court of Justice (ECJ) has reaffirmed that procedural aspects and formalities can amount to disguised restrictions, and that the practical realization of fundamental freedoms must be ensured. This requires considering not only the relevant provisions of tax law but also any procedural requirements and formalities that may hinder the application of tax benefits or relief.

    Kategorien: European Court of Justice

    Schlagwörter: refund procedure, dividend withholding t ...
20. 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 ...
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