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 EEA corporations are allowed to apply for a refund of the German dividend withholding tax on portfolio dividends under certain conditions. The refund procedure should generally apply for dividends received in 2013 and future periods but also retroactively for fiscal year 2012 or earlier if the claims do not yet fall under the statute of limitations.