Vol. 4 No. 1, January/February 1997 GERMANY THE TAX TREATMENT OF SHAREHOLDER COSTS By Dr Heinz-Klaus Kroppen and Stephan Huffmeier* . INTRODUCTION onsidered to be busi- even if they were, such German tax law does no le from the taxable d always of a com provision costs. S any such a which GENERAL TAX TREATMENT OF PARENT from a German de these dividends in its taxable urposes (and is in general e tax paid b ection with these divi- le, the situation does other related an exception n subsidiary and outward charge tions. Even if costs are classified as b icipal necessarily mean that they are tax d