Andreas Klaus, LL.M.

Andreas Klaus, LL.M.

McDermott Will & Schulte

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Economic Ownership of Shares Transferred as Collateral

Dividends from shares are taxable for shareholders, even if the dividends do not remain with them economically. This (not entirely new) finding can be gleaned from a recent Federal Fiscal Court (BFH) ruling in which the...more

5/6/2025  /  Beneficial Owner , Corporate Taxes , Dividends , Germany , Income Taxes , Securities , Shareholders , Tax Liability , Tax Planning , Taxation
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