3. Extension of German Income Taxation to Nonresidents Disposing Immovable Property-Rich Corporations
3.1. Disposal of Shares in Nonresident Corporations
The Annual Tax Act 2018 anchors an extended nonresident income taxation in Section…
The disposal of shares in a corporation must occur after December 31, 2018. Disposals…
If the following conditions are met, the nonresident seller’s indirect disposal of…