Recherche
S'identifier
décembre 2014
Economie
Consultance
Fonds/Bourse
Emploi/RH
Nominations
Télécom/IT

 

Mensuel de décembre 2014 - Fonds/Bourse

go back Retour << Article précédent     Article suivant >>


The tax treatment of dividends paid by a Luxembourg company to a German Fund : Application of domestic tax law and tax treaty law
By Oliver R. Hoor (picture) and Björn Dernbecher *   Where German funds (Sondervermögen) invest via Luxembourg holding and property companies it is necessary to ascertain if and at what rate Luxembourg withholding tax will be levied on distributions from the Luxembourg companies to the fund. This article analyses the withholding tax implications of dividend distributions to German funds under Luxembourg domestic and tax treaty law.   I. Introduction   A German fund (Sonderver-mögen) is a fund with no legal personality that is managed by a German management company (Kapitalanlagegesellschaft). The latter may be incorporated as a German limited liability company (GmbH) or a joint-stock company (AG). The assets of the German fund are separate...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
Lamboley Executive Search
Generali Investements LU
SOCIETE GENERALE Securities Services
Sia Partners
Digital Services, Technology and Consulting
DLA PIPER
Stibbe
A&O Shearman
VP Bank
MIMCO Capital
Fi&FO
Pictet Asset Management
Zeb Consulting
Bearingpoint
Square management
Comarch
NautaDutilh
PwC
Castegnaro
Backer McKenzie
Ernst&Young
Linklaters
J. P. Morgan
Edmond de Rothschild
Loyens & Loeff
Lpea.lu