Germany: New developments on German withholding taxation

Real Estate Tax Services Newsalert ()

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.

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Mar 2012 Real Estate Tax services Alerts Germany March 2012

Relief from German withholding taxation for non-resident parent entities tightened
Mar 2012 Austria: Fiscal Stability Package 2012: Planned Tax Law Amendments in Real Estate Taxation
Mar 2012 Germany: Relief from German withholding taxation for non-resident parent entities tightened
Feb 2012 France / Luxembourg: Proposed renegotiation of the France-Luxembourg double tax treaty
Feb 2012 United States: Long-awaited proposed FATCA regulations issued
Jan 2012 Ireland: Irish Budget 2012 ― What does it mean for you?
Jan 2012 Spain: New Spanish Government approves measures to reduce public deficit and makes tax amendments for years 2012-2013
Dec 2011 Italy: The new tax regime of Italian Real Estate Investment Funds
Nov 2011 Germany: Sale of bad debts without recourse is not a provision of services
Oct 2011 Germany: New developments on German withholding taxation
May 2011 Spain: German real estate funds: An update on the tax optimization alternatives in Spain
May 2011 Luxembourg: Tax Authorities issue Circulars on Intra-group Financing Activities
Apr 2011 UK: Budget Report 2011
Mar 2011 Netherlands
Feb 2011 Luxembourg: Issue 4
Feb 2011 Spain: Issue 2
Feb 2011 Germany: Issue 1
Feb 2011 France: issue 3
Dec 2010 Germany: Issue 13
Dec 2010 Poland: Issue 12
Jul 2010 Austria: Issue 8
Jun 2010 Italy: Issue 7
Apr 2010 Australia: Issue 6