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German Federal Tax Court rules that German dividend withholding tax must be refunded to nonresident funds

|Tax Alerts, National/Federal Taxation, G ...|Germany
Germany

  • The German Federal Tax Court has published long-expected decisions in discriminatory taxation cases of two European domiciled investment funds.
  • The court concluded that German dividend withholding taxation of nonresident funds in the years 2004—2017 violates the free movement of capital under Art. 63 TFEU.
  • Further, the nonresident funds must receive a refund for the tax withheld in violation of Euro…

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