Germany - ECJ Referral on whether Withholding Tax Burden on Foreign Pension Funds Receiving Dividends from Domestic Corporations Infringes the Freedom of Movement of Capital
- F. Teichert
- European Taxation, 2018 (Volume 58), No 11
- 11 October 2018
In this article, the author discusses the pending ECJ decision in the case of College Pension Plan of British Columbia (C-641/17), which addresses the potential unequal treatment of German versus foreign pension funds with regard to withholding tax on dividends.