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V3157-15 ·20 October 2015 ·consulta-vinculante Medium impact
Tax

Capital gains from selling US shares in Germany taxed only in Germany

A Spanish tax resident in Germany asks where capital gains from US shares held in a Spanish entity should be taxed. The DGT states that under the Spain-Germany Double Taxation Agreement, such gains are taxable only in the taxpayer's country of tax residence.

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2015-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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