DGAP-News: Haier Smart Home Co.,Ltd.: Announcement on D-share Dividend
Retrieved on:
Tuesday, August 16, 2022
The Chinese withholding tax may generally be creditable against German income tax (Krperschaftsteuer/Einkommensteuer) on Chinese income or may be tax-deductible when determining the income.
Key Points:
- The Chinese withholding tax may generally be creditable against German income tax (Krperschaftsteuer/Einkommensteuer) on Chinese income or may be tax-deductible when determining the income.
- Whether the dividend is actually taxable for the shareholder is irrelevant for the deduction of investment income tax.
- The German investment income tax levied is creditable against income tax without limitation; even a refund is possible, unless income tax applies (section 36 para.
- On behalf of Haier Smart Home Co., Ltd.
16.08.2022 CET/CEST Dissemination of a Corporate News, transmitted by DGAP - a service of EQS Group AG.