Germany - ECJ judgment on withholding tax on outbound dividends
EU direct tax group newsalerts ()
The ECJ decided that the German dividend taxation with respect to withholding taxes for non resident companies is not in line with the free movement of capital.
Explore recent editions of EU direct tax group newsalerts
February 2013
December 2012
November 2012
- Germany – ECJ decision on foreign pension funds
- ECJ decision on UK taxation of foreign dividends
- ECJ decision on Finnish taxation of dividends distributed to non-resident pension funds also impacts non-resident insurance companies and banks
- Spanish highest administrative court backs nonresident investment and pension funds and an insurance undertaking on EU refund claims
Contacts
- Frank Engelen
- EU tax harmonisation initiative leader
- Tel: +31 (0)88 792 42 50
- Bob van der Made
- EUDTG Secretariat
- Tel: +31 (0)88 792 36 96
Of further interest