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Retenue à la source et société holding - My Tax Checking
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Retenue à la source et société holding

Maître Sébastien Wittmann
novembre 21, 2022
Comment la société H. a obtenu un remboursement de 45 000 € ?
La société H. est une holding française qui perçoit des dividendes de sa filiale allemande.

Chaque année, le fisc allemand lui prélève une retenue à la source de 15% du dividende brut perçu.

Les différents conseils de la holding française et de la filiale allemande affirmaient à Monsieur H., PDG de la Holding que cette retenue était légitime. Ce dernier a toutefois souhaité avoir l’avis de MyTaxChecking.

Grâce aux explications fournies, la société H. a pu solliciter l’administration fiscale allemande en se basant sur la convention fiscale franco-allemande, les traités européens et la jurisprudence européenne, afin d’obtenir le remboursement de la Retenue à la source payée à tort.

La société H. est ravie de l’efficacité du service proposé par MyTaxChecking.