Real Estate Tax services Alerts Germany March 2012

Relief from German withholding taxation for non-resident parent entities tightened

Real Estate Tax Services Newsalert ()

Following an EU infringement procedure against Germany, German legislator changed the provision granting relief from withholding taxation on dividends paid to a non-resident parent company under a Double Tax Treaty or the Parent Subsidiary Directive. The new set of rules applies as of 1 January 2012. The German Ministry of Finance issued a decree dated 25 January 2012 in which it lays down its interpretation of the new rules, which in many cases tightens the requirements for WHT relief.

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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
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Feb 2011 France: issue 3
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Dec 2010 Poland: Issue 12
Jul 2010 Austria: Issue 8
Jun 2010 Italy: Issue 7
Apr 2010 Australia: Issue 6