Rückerstattung der Verrechnungssteuer

This book presents the current developments in case law, legislation, and administrative practice regarding the refund of withholding tax in a clear manner, accompanied by numerous case examples. It is based on the compilation and presentation by the authors at the annual St. Gallen Seminar on International Tax Law, which has become a reference on the topic. The detailed discussions, enriched with many examples and graphics, allow for broad application to specific questions and situations, making them indispensable for practice.

For the book publication, the case examples from the years 2017 to 2023 have been revised and adapted to the latest legal status and administrative practice. The organization by thematic aspects and the comprehensive explanations facilitate the identification of specific issues and their classification.