Abgeltungsteuer

DGAP-News: Haier Smart Home Co.,Ltd.: Announcement on D-share Dividend

Retrieved on: 
Tuesday, August 16, 2022
People, Federal Ministry of Finance (Germany), Income, Income tax, EUR, DGAP, Church tax, Republic, Frankfurt Stock Exchange, Para, News, Partnership, Salt lake, BMF, Association, Person, Security (finance), Health insurance, Life insurance, Tax advisor, Holding company, Abgeltungsteuer

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.

DGAP-News: Haier Smart Home Co.,Ltd.: Announcement on D-share Dividend

Retrieved on: 
Thursday, July 9, 2020
Tax, Economies, Taxation in Australia, Income tax in the United States, Dividend, Corporate tax, International taxation, Taxation in the United Kingdom, Income tax in Australia, Income tax in India, Income tax, Abgeltungsteuer

Whether the dividend is actually taxable for the shareholder is irrelevant for the deduction of investment income tax.

Key Points: 
  • Whether the dividend is actually taxable for the shareholder is irrelevant for the deduction of investment income tax.
  • 3 sentence 1 of the German Income Tax Act is to be credited without limitation against income tax within the scope of section 36 of the German Income Tax Act.
  • - 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.
  • - German investment income tax may always be credited against corporate income tax; even a refund is possible, unless corporate income tax is levied (section 36 para.