The Resource Überblick über die geplanten Änderungen im Rahmen des Jahressteuergesetzes 2009 = Planned changes in German tax law

Überblick über die geplanten Änderungen im Rahmen des Jahressteuergesetzes 2009 = Planned changes in German tax law

Label
Überblick über die geplanten Änderungen im Rahmen des Jahressteuergesetzes 2009 = Planned changes in German tax law
Title
Überblick über die geplanten Änderungen im Rahmen des Jahressteuergesetzes 2009 = Planned changes in German tax law
Creator
Subject
Language
eng
Summary
Overview of the German draft Tax Act 2009, which was passed on 18 June 2008, amending the first draft version. All intended amendments regarding REITs, which were made in the first draft, have been deleted. Furthermore, the highly debated changes of the participation privilege (95% tax exemption for dividends and capital gains) are not included in the draft bill, but are still expected to be part of political discussion. One of the main aims of the bill is the implementation of EU law and ECJ decisions. Therefore, the provisions regarding the taxation of non-resident taxpayers and the withholding tax regime will be modified, and the bill includes amendments in order to avoid tax deficits
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
http://library.link/vocab/creatorName
Suhrbier-Hahn, U
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • tax law
  • non-resident
  • withholding tax
Label
Überblick über die geplanten Änderungen im Rahmen des Jahressteuergesetzes 2009 = Planned changes in German tax law
Instantiates
Publication
Label
Überblick über die geplanten Änderungen im Rahmen des Jahressteuergesetzes 2009 = Planned changes in German tax law
Publication

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