WITHHOLDING TAX | ECJ on WHT refund to foreign CIVs
On 30th of April 2025 the ECJ delivered its long-awaited decision in the case of Finanzamt für Großbetriebe v Franklin (C-602/23) on Austria’s rules on the taxation of CIVs (“Collective Investment Vehicles”) and REITs (“Real Estate Investment Trusts”).
Conclusion
This arcticle has also been published in the WTS global Fiancial Service Infoletter 3/2025.
For any further questions on this topic please do not hesitate to contact the authors or the other experts in our "International Tax" service line!
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