Germany - The Tax Treatment of Shareholder Loans in Germany
- M. Weiss
- European Taxation, 2015 (Volume 55), No 5
- 26 March 2015
This article describes the tax treatment of shareholder loan impairments under German tax law within the context of the German national participation exemption regime. In particular, the changes introduced by a recent amendment to the German Income Tax Act are highlighted. The article traces the historical development leading up to the legislative change and analyses the key features of the new provision.