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German Federal Central Tax Office publishes new fact sheet on eligibility for relief under anti-treaty shopping rule

|Tax Alerts, Information Reporting, Natio ...|Germany
Germany

  • The German Federal Central Tax Office (FCTO) has published a new fact sheet regarding the eligibility for an exemption or refund of withholding tax (WHT) under the German anti-treaty shopping rule.
  • Although the fact sheet is not legally binding, it provides taxpayers with important guidance on the FCTO's approach to assessing relief eligibility under this rule.
  • Taxpayers should consider the FCTO's v…

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