Schlagwörter: dividend exemption (5 gefunden)

1. 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 ...
2. 09. Dezember 2024

   No disallowance of partial write-down in Section 8b (6) sent ...

   In a recent judgment, the Supreme Tax Court held that Section 8b (6) sentence 2 of the German Corporation Tax Act as part of the tax exemption rules for dividends from participations in corporations and associations does not apply to savings banks that are organized as legal entity governed by private law.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: dividend exemption, investment write-dow ...
3. 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
4. 01. Dezember 2021

   Dividend exemption under double tax treaty or abuse of legal ...

   The distribution of profits by a Luxembourg subsidiary (in the legal form of a SARL) to its German parent company (a partnership limited by shares – KGaA) may be an abuse of legal forms where the KGaA provided SARL with a loan and shortly thereafter waived repayment, thereby putting SARL in a position to actually make the profit distribution. Even more when the losses arising from the impairment of the value of SARL because of the distribution are to be used by the shareholders in a tax-effective manner.

   Kategorien: Tax Court

   Schlagwörter: dividend exemption, abuse of legal forms ...
5. 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 ...