The Tax Treatment of a Buyback of Own Shares

Journal
Weiss, M.; Loose, T.; Oskamp, M.
Germany
European Taxation 2014 (Volume 54), No. 12
PriceUSD 45

This note examines a circular published by the German Federal Ministry of Finance, which clarifies the position of the German tax authorities on the treatment of a buyback of own shares for tax purposes. The note analyses the key features of the circular and identifies possible tax planning opportunities for foreign taxpayers.