Recent Developments Regarding Holding Companies in Germany

Journal
Kudert, S.; Kahlenberg, C.
Germany
Bulletin for International Taxation 2016 (Volume 70), No. 5
FormatPDF
EUR
40
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45
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This article examines recent tax law developments in Germany. The primary focus is on court decisions, which are particularly relevant in connection with the activities of holding companies in Germany. Potential legislative developments in this area are also selectively addressed.