{"id":5469,"date":"2021-04-22T10:37:48","date_gmt":"2021-04-22T08:37:48","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5469"},"modified":"2021-04-29T10:59:23","modified_gmt":"2021-04-29T08:59:23","slug":"significant-updates-to-domestic-withholding-tax-rules-in-germany","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/significant-updates-to-domestic-withholding-tax-rules-in-germany\/","title":{"rendered":"Significant updates to domestic withholding tax rules in Germany"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Draft law would tighten application of anti-treaty shopping rules substantially and modernize existing WHT procedural rules. The approach provided in the draft law would result in a significant tightening of the conditions to benefit from a reduced WHT rate under a tax treaty or an EU directive. Foreign investors should consider their structures and any payments made by a German company that may trigger WHT.<\/p>\n","protected":false},"author":117,"featured_media":5471,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[611,470,421,104,32,8],"class_list":["post-5469","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-double-taxation","tag-transfer-pricing","tag-withholding-tax","tag-atad","tag-international-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5469","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=5469"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5469\/revisions"}],"predecessor-version":[{"id":5473,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5469\/revisions\/5473"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5471"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}