Germany introduces refund procedure for withholding tax on portfolio dividends

March 04 2013

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 content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Request Access or Login

Topics

News Direct Tax

more across site & shared bottom lb ros

More from across our site

Awards

Al Tamimi collects top tax honour at IFLR/ITR Middle East Awards

Leading firms and individuals gathered in Dubai to celebrate standout legal, dealmaking and tax work across the region

October 09 2026

Transfer Pricing

A taxing week: COVID-19 has ushered in the aggressive tax authority age

Tax authorities want more revenue, have better tools to find it and are increasingly willing to fight for it

Sam Sholli, October 09 2026

Direct Tax

Exclusive: RSM expands global network with Lithuanian firm addition

Audifina, the sixth-largest firm of its kind in Lithuania, will bring a 90-strong team with offices in Vilnius and Kaunas to RSM’s international platform

Tom Baker, October 08 2026

Direct Tax

Why AI is reshaping tax risks for India’s GCCs

As global capability centres use AI to deliver services, MNEs face a fresh wave of PE and TP exposure that their existing playbooks weren't built for

Mehul Jain, October 07 2026

Direct Tax

Ryan continues global expansion with Brazil tax technology firm acquisition

The deal for Comtax hands Ryan immediate scale in Brazil, with a near-70-strong team serving clients from São Paulo

Sam Sholli, October 06 2026

Direct Tax

Proskauer continues tax hiring spree with London partner duo

The arrivals of Julio Castro and Adam Blakemore mean the firm has added six tax partners to its global practice since the start of 2025

Tom Baker, October 05 2026

Direct Tax

Beyond the headlines: What if CbCR is reshaping avoidance rather than preventing it?

Tax authorities have gained unprecedented transparency through CbCR, but a new study suggests they may not be looking in the right places

Sam Sholli, October 05 2026

Direct Tax

Hands of project managers discussing project management strategy

A taxing week: The evolution of chief tax officers – from policing to partnering

The future chief tax officer will be judged not only on compliance, but on their ability to harness data, technology and AI to support strategic decision-making

Pavlo Boyko, October 02 2026

Rankings analysis

World Tax 2027 rankings Europe article image

World Tax Rankings Europe 2027 released: EY and KPMG lead promotions

More than 200 tier promotions reshaped this year's European rankings as several international firms strengthened their positions in key tax markets

Tom Baker, October 01 2026

Transfer Pricing

OECD failed to tackle digital economy, claims Worldline tax chief

Ryosuke Takemura, OECD policy adviser, countered that the organisation’s role is ‘not to solve these issues one by one’ but to prevent tax disputes in general

Tom Baker, September 30 2026