Tax Refund Entitlement in Germany for Hybrid Entities

Journal
Kahlenberg, C.
Germany
European Taxation 2015 (Volume 55), No. 12
Format/Price
JournalUSD 45

The following note outlines the German regulation in section 50d(1) sentence 11 of the German Income Tax Act, which exclusively addresses withholding tax refunds for hybrid entities. A selection of examples illustrates the discussions that have arisen to date with regard to the scope of the regulation.