Insight
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Insight
Redemption payment to usufructuary tax-free - BFH confirms strict principle of uniformity
Payments to usufructuaries can be tax-free: The Federal Fiscal Court confirms a strict principle of uniformity with regard to beneficial ownership and the attribution of income for shares in a German limited liability company. For a dividend recipient other than the beneficial owner (e.g. usufructuary), the actual payment flow is therefore tax-free.
in: DER BETRIEB Steuerboard, www.der-betrieb.de, February 25, 2025