Schlagwörter: dividend withholding tax (6 gefunden)

1. 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 ...
2. 09. Juni 2021

   UPDATE : Bundestag passes the Act to Modernise the Relief of ...

   On 5 May 2021, the Bundestag passed the Act to Modernise the Relief of Withholding Taxes and the Certification of Capital Gains Tax. The law as passed is based on the resolution recommended and passed by the Bundestag Finance Committee on 21 April 2021.

   Kategorien: Legislation

   Schlagwörter: ATAD, dividend withholding tax, Income T ...
3. 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, ...
4. 24. November 2017

   German exclusion from withholding tax relief in conflict wit ...

   The German anti- treaty shopping rule denying full or partial relief from withholding tax, as otherwise prescribed under a double tax treaty or applicable EU directive, is questioned by the Lower Tax Court of Cologne as being in violation of community law. The question has been referred to the ECJ in number of cases.

   Kategorien: Supreme Tax Court cases, From Europe

   Schlagwörter: dividend withholding tax, treaty relief, ...
5. 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, ...
6. 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 ...