Germany introduces refund procedure for withholding tax on portfolio dividends

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Germany introduces refund procedure for withholding tax on portfolio dividends

March 04 2013
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In reaction to the European Court of Justice’s (ECJ) October 20 2011 judgment, on March 1 2013 Germany passed a 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.

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