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The Federal Ministry of Finance circular of 21.04.2022 on tax-neutral capital repayments by third-country corporations - The continuation of a never-ending story

Original: “Das BMF-Schreiben vom 21.04.2022 zu steuerneutralen Kapitalrückzahlungen durch Drittstaaten-Kapitalgesellschaften – Die Fortsetzung einer unendlichen Geschichte”

With the long-awaited circular dated 21 April 2022, the Federal Ministry of Finance has taken a position on the tax treatment of return of capital by non-European companies and clarified that such capital repayments can be tax-neutral.

in: Handelsblatt online, Steuerboard, April 25, 2022
Authors: Raphael Baumgartner
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