05.09.2021 Distributions from Luxembourg investment company (SICAV) exe ... Corporations with at least a 25% share in a Société d'investissement à capital variable (SICAV), a Luxembourg investment company, do not have to pay income tax in Germany on the dividends received from the SICAV in 2010. This also applies if the Luxembourg tax authorities – for whatever reason - did not exercise their right of taxation at source and the distributions hence remained untaxed. Categories: Supreme Tax Court casesKeywords: SICAV, intercompany dividend privilege
11.12.2013 Finance ministry rejects bond stripping scheme The finance ministry has published a decree asking tax offices to reject brokered bond stripping schemes between German and Luxembourg investment funds abusing the treaty protection of dividends. Categories: Official PronouncementsKeywords: SICAV, bond stripping, scheme, broker
