Dividend stripping

Bestimmte Adressaten waren vom alten körperschaftsteuerlichen Crediting procedure in Deutschland ausgeschlossen, z. B. befreite Institutionen oder an der Gesellschaft beteiligte Steuerausländer.

If, shortly before the distribution, shares were sold by non-creditable shareholders to creditable shareholders, the corporation tax credit balance attributable to the distribution could be included in the purchase price.

If the shares were bought back after the distribution, shareholders who were not entitled to credit could indirectly use the corporation tax credit. Dividend stripping became largely meaningless with the half-income method.

Was the explanation to "Dividend stripping"Helpful? Rate now:

Weitere Erklärungen zu Steuern