Clifford Chance
New tax decree concerning German Anti Avoidance Rule section 50d para 3 German Income Tax Act
25 April 2018
As reported in our newsletter dated 18 January 2018 the European Court of Justice held on 20 December 2017 that the anti-treaty shopping rule section 50d para 3 German Income Tax Act (applicable until 2011) is not in line with the EU Parent Subsidiary Directive and the Freedom of Establishment. Meanwhile the Federal Ministry of Finance made a statement as to the application of the anti-avoidance rule in its version applicable until 2011 as well as in its current version.
