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- Title
Zur Berechnung der Beteiligungsschwelle für Streubesitzdividenden.
- Abstract
The article discusses a decision by the Federal Fiscal Court (BFH) regarding the calculation of the participation threshold for scattered share dividends according to § 8b paragraph 4 sentence 1 of the Corporation Tax Act (KStG). The BFH has determined that the term "participation" refers to the economic ownership of the shares. It also addresses a specific case in which the question of the participation threshold was raised between a GmbH and a shareholder. The BFH's decision leads to uncertainties and potentially to cases of double taxation. It is expected that the BFH will clarify further questions on this topic in the near future. It emphasizes that for determining the level of participation in the basic or nominal capital, the tax-related attribution of the capital shares is decisive, not the civil law question of ownership. The article calls on the legislator to create anti-abuse provisions or apply existing laws to prevent abusive structures in the transfer of shares.
- Subjects
DIVIDENDS; FEDERAL court decisions; DOUBLE taxation; PROPERTY; CORPORATE taxes; TAX exemption; ACTIONS &; defenses (Law); CIVIL law; CAPITAL stock; TAXATION
- Publication
FinanzRundschau, 2023, Vol 105, Issue 21, p990
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1052108