Germany: New developments on German withholding taxation
Real Estate Tax Services Newsalert ()
New developments on German withholding taxation on dividends paid to EU parent entity
The German withholding taxation on dividends paid to a non-resident parent company is subject to new developments from both domestic legislative change and a recent decision the Court of Justice of the European Union (ECJ). This will have the effect of undermining the current strict German requirements for “substance” for tax purposes.
