Suchergebnisse für: `intercorporate-dividends` (3 gefunden)

1. 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 ...
2. 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 ...
3. 19. Januar 2024

   So-called block acquisitions may meet the terms of Section 8 ...

   In a recent judgement, the Supreme Tax Court decided that the participation threshold specified in Section 8b (4) Sentence 6 of the German Corporation Tax Act (“CTA”) (10 % of the share capital) can also be attained through an acquisition transaction which is economically uniform from the acquirer's perspective in a situation where several sellers are involved in the transaction.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Intercorporate dividends, tax exemption