Resumen de Germany - ECJ Referral on whether Withholding Tax Burden on Foreign Pension Funds Receiving Dividends from Domestic Corporations Infringes the Freedom of Movement of Capital
In this article, the author discusses the pending ECJ decision in the case of College Pension Plan of British Columbia (C-641/17), which addresses the potential unequal treatment of German versus foreign pension funds with regard to withholding tax on dividends.
