Tax & Legal

Categories: All (2 found)

1. 05.09.2024

   Update: Taxation of foreign investment funds under the Germa ...

   In a most recent decision, the Supreme Tax Court held that a foreign investment fund who received dividends from domestic stock corporations which were subject to tax withholding (capital gains tax) under the 2004 Investment Tax Act is in general entitled to a refund of this tax under the principles of EU law.

   Categories: Supreme Tax Court cases

   Keywords: foreign investment trust, Investment Tax ...
2. 27.05.2014

   Foreign investment fund privilege extended

   The finance ministry has extended the period to the first accounting years ending after July 20, 2016 in which foreign investment trusts doing business in Germany on December 22, 2008, but that no longer meet the formal German registration requirements continue to be treated as though they were still recognised, provided they continue to publish their accounts in the prescribed form.

   Categories: Official Pronouncements

   Keywords: investment funds, foreign investment tru ...