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Tax & Legal

Tax & Legal

Distributions from Luxembourg investment company (SICAV) exempt from German income tax


Corporations with at least a 25% share in a Soci√©t√© d’investissement √† 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 ‚Äď for whatever reason – did not exercise their right of taxation at source and the distributions hence remained untaxed. Continue reading