Dentons

International Top 30 position: 4

Opportunity to claim refund on WHT overpayment on dividends received by non-EU investment funds from Europe

By Marc Teitelbaum

In a recently reported Emerging Markets Series of DFA Investment Trust Company case (C-190/12), the European Court of Justice confirmed that investment funds based outside EU should benefit from the free movement of capital rule regarding investments in Europe. This judgment opens up the opportunity for non-EU investors to claim withholding tax refunds in some EU jurisdictions (in particular Germany, Poland, Spain and the Czech Republic). Follow-up information on selected EU jurisdictions is set out below.

Czech Republic
Czech law imposes a favourable tax regime on certain investment funds established in the EU, Norway and Iceland. It offers investment funds the opportunity to claim tax refunds, which should be of particular interest to non-EU investment funds achieving capital gains or income derived from their Czech-based immovable property…

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