Germany - The Tax Treatment of a Buyback of Own Shares
- M. Weiss; T. Loose; M. Oskamp
- European Taxation, 2014 (Volume 54), No 12
- 31 October 2014
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.