Germany - Tax Refund Entitlement in Germany for Hybrid Entities
- C. Kahlenberg
- European Taxation, 2015 (Volume 55), No 12
- 13 November 2015
The following note outlines the German regulation in section 50d(1) sentence 11 of the German Income Tax Act, which exclusively addresses withholding tax refunds for hybrid entities. A selection of examples illustrates the discussions that have arisen to date with regard to the scope of the regulation.