European Court of Justice Rules on Discriminatory Taxation of German Outbound Portfolio Dividends

October 21, 2011

The European Court of Justice decided on October 20, 2011 that Germany’s tax treatment of outbound portfolio dividends infringes Article 56 EC and Article 40 of the EEA Agreement because withholding tax is imposed on outbound portfolio dividends while domestic dividends are effectively exempt from tax.

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European Court of Justice Rules on Discriminatory Taxation of German Outbound Portfolio Dividends