Ministry of Finance Letter Ruling on Short Selling of Stocks around the Dividend Record Date

Type

Journal

Author

Krause, H.; Schmitt, B. (Bernd)

Country

Germany

Published Date

November 16, 2009

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2009 (Volume 11), No. 6

DOI

https://doi.org/10.59403/6yzhr0

Document

Go to Tax Research Platform

The Ministry of Finance has issued a letter ruling dated 5 May 2009 concerning the credit and refund of German withholding tax on German dividends sold short. The letter specifies additional requirements that must be met to obtain a refund or credit of withholding tax at the investor level.

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Ministry of Finance Letter Ruling on Short Selling of Stocks around the Dividend Record Date