Steuerrecht und Dividenden-Stripping

For some time now, dividend stripping as a problem area of the corporate income tax imputation system has not only been the subject of tax discussion, but has also become a household word to a broader public due to the entanglements of the securities exchanges and the German Futures Exchange with the help of the daily press. The background to the buzzword "dividend stripping" is the undesired use of the corporate income tax imputation credit by foreign and domestic non-taxpayers. For the first time, the author subjects dividend stripping to a comprehensive and disinterested tax analysis. The reader is provided with a detailed overview of the wealth of structures developed by practitioners as well as their basic taxation. Following on from this, the author assesses dividend stripping with regard to the taxation of dividends.