Germany - The New German Recapitalization Gain Provisions
- F. Teichert; T. Meickmann
- European Taxation, 2017 (Volume 57), No 10
- 12 September 2017
In this note, the authors examine the new German recapitalization gain provisions from a practical point of view, with particular emphasis on whether or not the legislation is “proportionate” from an EU law perspective.