Germany plans to introduce a refund procedure for dividend withholding tax on portfolio dividends Last year, the ECJ held that Germany infringes the EU principles by taxing dividends paid to EU companies at a rate higher than dividends paid to ... (more)
Germany plans to introduce a refund procedure for dividend withholding tax on portfolio dividends. In reaction to the ECJ sentence dated 20 October 2011, the German parliament published on 31 October 2012 a draft law according to which EU and ... (more)
Wording proposal for the avoidance of Real Estate Transfer Tax-Blocker-Structures In line with the opinion on the Draft Annual Tax Act 2013, the Federal Council has addressed a request to check solutions for the avoidance of tax structuring models using ... (more)
