🇩🇪Germany
Quellensteuer-Risiken bei Holding-Dividenden
2 verified sources
Definition
Holding companies risk full 26.375% WHT on outbound dividends if tax provisions fail to claim exemptions under Parent-Subsidiary Directive.
Key Findings
- Financial Impact: 26.375% WHT pro Dividendenzahlung (€26,375 pro €100k); Differenz zu 1.5% effektiver Steuer
- Frequency: Bei jeder Dividendenausschüttung
- Root Cause: Manuelle Anträge für WHT-Rückerstattung
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Holding Companies.
Affected Stakeholders
Kassenleiter, Steuerabteilung
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Financial Impact
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Current Workarounds
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Methodology & Sources
Data collected via OSINT from regulatory filings, industry audits, and verified case studies.
Related Business Risks
GoBD-Verstöße bei Steuervorausberechnung
€10,000+ Nachzahlung per Betriebsprüfung; 15.825% corporate tax + 7-21% trade tax on errors
Hohe Manufakturkosten Steuervorausberechnung
40 hours/month à €100/Stunde = €4,000/monatlich
Fehlentscheidungen durch ungenaue Steuerprovisionen
1.6% Steuerlast auf qualifizierte Dividenden (€16,000 pro €1M); 5% nicht abzugsfähige Dividenden
Manuelle Cash Pool Compliance Kosten
€15,000 - €30,000/year in consulting + 20-40 hours/month internal time
Organshaftung bei Verletzung der Kapitalabflussregeln
€12,500+ per GmbH subsidiary in uncovered losses borne by holding; full liability for operational deficits
Betriebsprüfungen bei Cash Pooling
€50,000 - €500,000 per audit in adjustments + 6-10% interest + €10,000+ defense costs
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