Summary of the new Draft Administrative Principles for the Attribution of Interest free Dotation Capital to Branches of International Banks for German Tax Purposes
Mondaq Business Briefing › Germany Law Articles in English (2004)
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Summary of the new Draft Administrative Principles for the Attribution of Interest free Dotation Capital to Branches of International Banks for German Tax Purposes
The new Administrative Principles replace the old provisions for the determination of bank branch dotation capital which expired on 31 December 2000. The new rules will take full effect from 1 January 2004 with mitigating transitional provisions not yet fully decided for years 2001-2003. The new provisions will result in a substantially higher bank branch dotation capit...
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