The German Federal Tax Court has published long-expected decisions in discriminatory taxation cases of two European domiciled investment funds.The court concluded that German dividend withholding taxation of nonresident funds in the years 2004—2017 violates the free movement of capital under Art. 63 TFEU.Further, the nonresident funds must receive a refund for the tax withheld in violation of European Union (EU) law, plus interest.Investment funds from EU and non-EU countries should review the decisions to determine whether they are affected by them. Executive summaryOn 22 August 2024, the German Federal Tax Court (BFH) published long-expected judgments in the discriminatory taxation case of...