Insight
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Insight
Update on trade tax reduction and free float dividends
The end of a shadowy existence? A recent decision by the Dusseldorf Regional Tax Court on the external tax treatment of a limited partnership supports the thesis that dividends in the private equity context are not subject to trade tax. Due to the high relevance of the topic, a more detailed analysis of the decision is worthwhile.
in: DER BETRIEB Steuerboard, www.der-betrieb.de, August 8, 2023
