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By Patrice FRITSCH, Partner, Business Tax Services Guilherme FRANCO, Senior Manager, Business Tax Services, EY Luxembourg
Recent positive developments related to withholding tax (WHT) in Germany, Netherlands, and Sweden, mark a crucial advancement for foreign investment funds seeking WHT reclaims, not only reinforcing the rights of foreign investors but also highlighting the importance of equitable tax treatment within the EU framework. Potentially impacted foreign investment funds should consider these developments and, when relevant, carry out their reclaim process.
2024 German withholding tax reclaim developments: impact on foreign investment funds
A pivotal ruling by the German Federal Tax Court in...
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