Further Queries

Webinar: German WHT on Dividends and Royalties – How to reduce German WHT via refunds or exemptions

 

Our German member firm Flick Gocke Schaumburg is hosting a webinar on Wednesday 3 May, 2023 at 4:00 PM – 5:30 PM BST, entitled “German WHT on Dividends and Royalties – How to reduce German WHT via refunds or exemptions.”

 

Financial investors and IP holders face similar challenges when receiving payments from Germany: German withholding tax (WHT) on dividends (25%) and royalties (15%). EU Directives or double tax treaties can provide for reductions. However, procedures on how to reduce German WHT are complex.

 

German tax law does not automatically allow the payor to refrain from withholding taxes. The recipient of a payment must apply for an exemption certificate upfront (“exemption procedure”) or may claim a refund afterwards (“refund procedure”).  In addition, the German anti-treaty/directive-shopping provision applies and requirements for WHT relief are complex.

 

Join Dr Christoph Klein and Fabian Mang LL.M. at the webinar to understand more about the German exemption/refund procedure.

 

This will help you to form a first analysis on the chances of getting a WHT reduction in Germany and the potential time needed to do so. This webinar is for strategic and financial investors operating business in Germany as well as IP holders licensing IP to German tax residents and their tax advisors.

 

The webinar will be held in English. Register Here.

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Article tags

EU | Germany | Tax Treaty | Withholding Tax

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