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09 April 2018

German Federal Ministry of Finance reacts to CJEU decision regarding German anti-treaty shopping rule

The German Ministry of Finance (MOF) issued official guidance on April 4, regarding the German anti-treaty shopping rule and its implications for European Union (EU) investors claiming a reduction of withholding tax on dividends under the German implementation of the EU Parent Subsidiary Directive (PSD). The MOF's guidance is a direct response to the Court of Justice of the European Union (CJEU) decision in the joint cases of Deister Holding and Juhler Holding (case references C-504/16 and C-613/16) regarding the prior 2007 German anti-treaty shopping rule, which preceded the current version of the statute which is in effect since 2012.

A Global Tax Alert, attached below, provides additional details.

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Document ID: 2018-0762

 

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