Spanish translation: recargo / suplemento de solidaridad
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English to Spanish translations [PRO] Bus/Financial - Law: Taxation & Customs / taxation in Germany
English term or phrase:solidarity surcharge
- Payment of dividends to German residents:
21,1% withholding tax rate (including solidarity surcharge). However, an exemption of 95% of domestic dividends applies from 2004.
- Payment of dividends to German non-residents:
General withholding tax is 21,1%., although an exemption of 95% of the foreign dividend applies from 2004.
According to the domestic law implementing the provisions of the EC Parent-Subsidiary Directive (90/435/EEC) in Germany, as amended with effect from 1 January 2005, no withholding tax is levied, on request, if:
l the subsidiary is subject to unlimited German tax liability;