miércoles, 23 de noviembre de 2011

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

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.


Source and more info: PWC

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