The European Court of Justice (ECJ) published a decision on April 10, 2014 ruling that withholding tax on dividend distributions to funds located in non-EU countries may constitute a breach of the principle of free movement of capital if dividend distributions ... (more)
News from the regulatory world include two innovations and one standstill: On March 27, 2014, the European Commission presented its proposal for a revision of the Institutions for Occupational Retirement Provision Directive. On April 1, 2014, the European Parliament and the European ... (more)
Repayments from the contribution account for tax purposes (sec. 27 of the German Corporate Tax Act) can be received tax-neutral at the investor's level if the requirements of sec. 27 of the German Corporate Tax Act are met. This regulation does not include ... (more)
