Germany - Taxation of Basel III-Compliant Instruments
- S. Angsten
- Derivatives & Financial Instruments, 2012 (Volume 14), No 1
- 12 January 2012
This article describes the German tax treatment of Basel III-compliant instruments to be classified as Additional Tier 1 capital under the EU Commission’s proposal of 20 July 2011. It covers the tax treatment of both credit institutions and investors.