European Court of Justice decides on withholding tax for German outbound dividends

November 2011

Overview

On October 20, 2011, the Court of Justice of the European Union ("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 (ECJ, Case C-284/09). The judgment implies that in certain circumstances Germany is required to refund the withholding tax to foreign companies upon application.

Contact us

Tim Anson
ITS Co-leader
Tel: +1 (202) 414 1664
Email

Rob DeGaudenzi
ITS Leader - New York Metro
Tel: +1 (646) 471 0645
Email

Follow us