Shortly after the French anti-abuse rule for the Parent-Subsidiary-Directive was declared void because it was contrary to European law, the German rule is next. In the joined cases C-504/16 (Deister Holding) and C-613/16 (Juhler Holding), the European Court of Justice decided that the anti-abuse rule of Section 50d (3) German Income Tax Act in the version of 2007 violates both the Parent-Subsidiary-Directive and the freedom of establishment. Even though the judgement is only applicable for cases until the assessment year 2011, there are substantial doubts that the new version which is valid since 2012 is in line with European law. This question is indeed already on the table of the European Court of Justice (ECJ C-440/17).