On 1 March 2013, the upper house of the German federal parliament agreed to the bill for the implementation of the ECJ judgment of 20 October 2011 in the Case C-284/09. As a result, earnings from shareholdings of less than 10% will be fully taxable for corporate investors as of 1 March 2013. The tax treatment for business investors subject to income tax does not change; these investors continue to be subject to the partial income method (Teileinkünfteverfahren).