Übersetzung für "Dividendeneinkünfte" in Englisch

Member States operate different systems for the taxation of dividend payments in the hands of individuals.

Finally the dividend income may be exempt from income taxation.

However, individual shareholders are exempted from payments of any tax on dividend income from Swedish companies.

In Finland, income from dividends is taxed at 28%, dividends appear to be taxfree for shareholders, who only need to state the amount of the dividend in their income tax return, the authorities then gross up this amount and net off the corporate tax (also 28%).

Dividend income is normally exempt fromtax as a result of the tax credit received.

Any income in excess of this limit is taxed at a maximum ordinary tax rate for dividend income of 40%.

The receipt of dividends may also be linked to “Acquisition by residents of foreign securities dealt in on a stock exchange20.”

Malta is the only accession country that applies an imputation system to domestic dividends received by individual shareholders.

The tax treatment of dividend income from foreign sources depends on the system applied in the investor’s country.

The tax treatment of dividend income from foreign sources depends on the system applied in the investor’s country.

A zero rate for dividend taxation of individuals is neutral from a taxation point of view, as the enterprise divides its profit between its shareholders or reinvests it and thus raises the value of its shares.

As regards participations of at least 10 %, income consisting in dividends or proceeds from the disposal of shares held in a company outside the group should be exempt, in order to prevent double taxation in foreign direct investment.

Although receipt of dividends is not expressly mentioned in that annex as capital movement, it necessarily presupposes participation in new or existing undertakings referred to in Heading I (2) of the nomenclature.

It should be noted that the focus of this Communication is different, as it deals with dividends received by individual shareholders who are portfolio investors.

An imputation system which is not extended to inbound dividends is therefore a restriction of the free movement of capital.

This Communication focuses on the taxation of the dividends received by individual shareholders who are portfolio investors, as this is the area that is most problematic in practice6.

Accruals on dividends shall not be booked at end-of-period as they are already reflected in the market price of the equity instruments with the exception of equities quoted ex-dividend.

Under Belgian law, Belgian investment companies do not effectively pay tax on their Belgian-sourced interest and dividend income.

A Member State applying an imputation system without granting a credit for inbound dividends may equally call on fiscal coherence.

A majority of eleven Member States apply some form of schedular system to domestic dividends, again including Italy, Finland and the United Kingdom.

The tax treatment of inbound dividends by Finland13 and Austria14 is the subject of legal proceedings before the ECJ, as a result of requests for preliminary rulings by national courts.

Income consisting in dividends or proceeds from the disposal of shares held in a company outside the group will be exempt for participations of at least 10 percent, in order to prevent the double taxation of foreign direct investment.

One Member State argued that if the Netherlands were to grant the exemption to inbound dividends such dividends might entirely escape taxation in the Netherlands.

Five Member States apply an imputation system to domestic dividends, including Italy, Finland and the United Kingdom.

A low rate for dividend taxation of individuals motivates investors from the EU and also third countries to invest in the shares of companies based in the EU.