Germany introduces refund procedure for withholding tax on portfolio dividends

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.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: