Germany - The Tax Treatment of Hybrid Financial Instruments
- C. Kahlenberg
- European Taxation, 2015 (Volume 55), No 6
- 15 May 2015
Hybrid financial instruments are of great practical relevance, both due to their structural flexibility and their variable treatment depending on whether they are used domestically or in cross-border transactions. This note discusses the tax treatment of selected hybrid financial instruments in the national versus international context from a German viewpoint.