Tax revenue through the clarification of the income tax consequences of the sale of dividend claims

Summary

Original text of the question(s):<br /> <br /> How high does the federal government estimate the additional tax revenue by clarifying the income tax consequences of the sale of dividend claims by non-residents to third parties (letter from the Federal Ministry of Finance - coordinated state decree - IV C1 - S-2410/11/10001:003 of July 26, 2013), and in which cases must the corresponding payment be made? Capital gains tax is paid by the company distributing dividends, by the shareholder or by the third party to whom the dividend entitlement was sold?

Machine translation from German. The official text remains authoritative.

Timeline

1. 30 August 2013

   Schriftliche Frage/Schriftliche Antwort

   Tax revenue through the clarification of the income tax consequences of the sale of dividend claims

   Source: BT

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