Forum: Repayment of Capital: A Real Evergreen Under German and EU Tax Law

IF 0.9 Q2 LAW

EC Tax Review Pub Date : 2022-10-01 DOI:10.54648/ecta2022032

Florian Haase

引用次数: 0

Abstract

The discussion about the tax consequences of a repayment of capital contributions made by corporations has been going on for years in Germany. Today, the issue has been defused, but uncertainties remain for non-EU corporations that make payments to their German shareholders.

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论坛:偿还资本:德国和欧盟税法下真正的常青树

在德国，关于偿还企业出资的税收后果的讨论已经持续了多年。如今，这个问题已得到解决，但对于向德国股东付款的非欧盟企业来说，不确定性依然存在。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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