Germany - Tax classification of debt and equity and recent jurisprudence in Germany

Bärsch, Sven-Eric ; Olbert, Marcel

Document Type: Article
Year of publication: 2015
The title of a journal, publication series: Bulletin for International Taxation
Volume: 69
Issue number: 9
Page range: 497-502
Place of publication: Amsterdam
Publishing house: IBFD
ISSN: 1819-5490 , 2352-9202
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics
Individual keywords (German): Hybride Finanzinstrumente , Eigenkapital , Fremdkapital , Steuerplanung , Doppelbesteuerung , doppelte Nichtbesteuerung
Keywords (English): Hybrid financial instruments , equity , debt , tax planning , double taxation , double non-taxation
Abstract: This article considers the relevance of the distinction between interest-generating debt and dividend-generating equity from a German tax perspective and presents an overview of the recent German jurisprudence on that matter.

Dieser Eintrag ist Teil der Universitätsbibliographie.

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ORCID: Bärsch, Sven-Eric ; Olbert, Marcel ORCID: 0000-0001-8689-9843

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