20.09.2023 Portfolio dividends: Determining the shareholding threshold ... While calculating the participation threshold in Sec. 8b (4) Sentence 1 Corporate Tax Act for portfolio dividends (shareholdings of less than 10%) the general principles of the attribution of assets for tax purposes laid down in Sec. 39 Fiscal Code must be observed. According to a most recent judgment of the Supreme Tax Court the decisive factor is the economic ownership of the shares. Categories: Supreme Tax Court casesKeywords: tax exemption, portfolio dividend
23.06.2023 ECJ: Partial trade tax addback of portfolio dividends in 200 ... The trade tax addback of foreign portfolio dividends in the year 2001 is in line with the EU provision on the free movement of capital in Article 63 TFEU (formerly: Article 56 TEC). This was decided by the European Court of Justice in an answer to a preliminary request submitted by the Supreme Tax Court. Categories: European Court of JusticeKeywords: portfolio dividend, trade tax addback
17.06.2022 German withholding tax refund requirements for non-resident ... The German rules on the procedure and documentation requirements for withholding tax refunds to non-resident portfolio shareholders are not compatible with the EU principles on the free movement of capital, as the European Court of Justice (ECJ) said in a most recent decision. Categories: European Court of JusticeKeywords: portfolio dividend, documentation, refun ...
25.03.2022 Documentation requirements for refund of withholding tax on ... In his Opinion of 20 January 2022, the Advocate General (AG) suggests to the European Court of Justice (ECJ) that Germany’s requirements for withholding tax claims filed by non-resident corporate taxpayers with seat or place of management in the EU or EEA are too strict in two respects and thus in violation of Article 63 TFEU on the free movement of capital. Categories: European Court of JusticeKeywords: portfolio dividend, documentation, withh ...
05.03.2013 Corporation tax on portfolio dividends The Bundesrat has passed a bill to charge dividend income on investments of less than 10% to corporation tax. Categories: PwC ReportsKeywords: portfolio dividend
