Taxation of Basel III-Compliant Instruments

Journal
Author
Angsten, S.
Country
Germany
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2012 (Volume 14), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article describes the German tax treatment of Basel III-compliant instruments to be classified as Additional Tier 1 capital under the EU Commission’s proposal of 20 July 2011. It covers the tax treatment of both credit institutions and investors.