GERMANY: Flat rate Taxation for Investment Income and Captial Gains - 9 Mar 2009
Deloitte will provide a PDF update document upon request. Call or email any of the individuals below
recent Global Rewards Update for Germany:
Effective from January 1, 2009, all investment income and capital gains
are taxable at a flat rate of 25%. Note that shares acquired prior to
January 1, 2009 will continue to be covered by the old capital gains
tax regime therefore will not be subject to this 25% tax.
Deloitte's Global Rewards Updates are intended to inform you of changes
to local laws surrounding the treatment of rewards over the past few
months. If you have additional questions regarding any of the changes
or how they impact your company, please feel free to contact any of the
following individuals:
Marlene Zobayan 408-704-4632 mzobayan@deloitte.com
Kate Forsyth 213-593-4279 kforsyth@deloitte.com
Mark Miller 408-704-4308 mamiller@deloitte.com
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