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Withholding Tax Aspects of License Models

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Intangibles in the World of Transfer Pricing

Abstract

The collection of tax at source prevents foreign businesses from evading tax on revenues in the source country. This is particularly relevant for inland cases of restricted tax liability. Moreover, withholding tax at the source makes it possible to enforce legal obligations across the board. Types of revenue that are typically subject to withholding tax are investment income and royalties. Very wide variations exist worldwide for national withholding tax rates on investment income and royalties. Therefore, double taxation treaties and the EU regulatory framework seek to restrict any excessive national taxation at source. In practice, however, the initial deduction often exceeds the provisions in the double taxation treaty or EU regulations. Therefore, as a first step, it is necessary to compare the conditions of the treaties and regulations with national tax relief rules. As a second step, any remaining double taxation of royalties by both the countries of residence and source is recovered, either by exemption (exemption method) or by imputation (tax credit method). The detailed practical examples in this chapter describe this two-stage procedure and conflicts of qualification that frequently occur in practice with the interpretation of the treaties.

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Notes

  1. 1.

    See Hey J (2018) § 7. In: Tipke K, Lang J (eds) Steuerrecht, 23rd ed. Cologne, recital 27, or Offerhaus K (2013) Quellensteuer. In: Kube H et al. (eds), Leitgedanken des Rechts. Heidelberg, pp. 1985–1991 recital 1.

  2. 2.

    See Offerhaus K (2013) Quellensteuer. (Fn 1) recital 2.

  3. 3.

    That is why it is called “Abgeltungsteuer” in Germany (“Abgeltung” = “compensation”), see Offerhaus K (2013) Quellensteuer. (Fn 1) recital 5.

  4. 4.

    For Germany, when persons have a permanent place of residence or their habitual abode that is inland, EStG section 1 para. 1 sentence 1, or when corporations have a headquarter or registered address that is inland, corporation tax law (KStG) section 1 para. 1.

  5. 5.

    See Offerhaus K (2013) Quellensteuer. (Fn 1) recital 8.

  6. 6.

    In this connection Seer speaks of standards justified by collision and overlaps in legal systems (see Seer R (2018) § 1. In: Tipke K, Lang J (eds) Steuerrecht, 23rd ed. Cologne, recital 91, 2018).

  7. 7.

    See Seer R (2018) § 1. (Fn 6) recital 92.

  8. 8.

    See Seer R (2018) § 1. (Fn 6) recital 94 f.

  9. 9.

    On the OECD-MTC level, see OECD-MTC article 15.

  10. 10.

    See Hey J (2018) § 8. (Fn 1) recital 904 f.

  11. 11.

    On the OECD-MTC level, see OECD-MTC articles 10 and 11.

  12. 12.

    See Offerhaus K (2013) Quellensteuer. (Fn 1) recital 7.

  13. 13.

    Notable examples are France, where a provision of 75% applies in certain cases (see CGI article 182B para. III), Austrian Income Tax Act (EStG) section 99 and German Income Tax Act (EStG) section 50a. For a worldwide overview of withholding tax rates, refer to the Table 1.

  14. 14.

    See OECD-MTC articles 10 to 12.

  15. 15.

    However, in exceptional cases the constituent elements “use of” and “right to use” are for the national law of the country to confirm; see Käbisch V, Strunk G (2009) Art. 12 OECD-MA. In: Strunk G, Kaminski B, Köhler S (eds) AStG/DBA, 55th ed. 2019, Bonn, recital 24. See also Pöllath P, Lohbeck A (2015) Art. 12 OECD-MA. In: Vogel K, Lehner M (eds) DBA, 6th ed. Munich, recital 42, 2015, or Wassermeyer F (2011) Art. 12 OECD-MA. In: Wassermeyer F (ed) DBA, 147th ed. 2019, Munich, recital 55.

  16. 16.

    See Pöllath P, Lohbeck A (2015) Art. 12 OECD-MA (Fn 15) recital 43. The rights are further classifed as (1) copyrights, (2) trade marks/brands, designs and models, (3) patents, plans, secret formulas, processes and (4) know-how; see Wassermeyer F (2011) Art. 12 OECD-MA (Fn 15) recital 58.

  17. 17.

    See Pöllath P, Lohbeck A (2015) Art. 12 OECD-MA (Fn 15) recital 49 f, or Wassermeyer F (2011) Art. 12 OECD-MA (Fn 15) recital 87.

  18. 18.

    Germany’s DTT with Canada contains a software definition in Article 12 Para. 3. Here the license fees according to Article 12 etc. must be distinguished from a “complete transfer of title” (➔ Canada DTT Article 13). See among others Wassermeyer W (2014) Art. 12 DBA Kanada. In: Wassermeyer F (ed) DBA, 147th ed. 2019, Munich, recital 51a.

  19. 19.

    From a German perspective, software is classified as a “literary work” according to copyright law (UrhG) Section 2 Para. 1 Number 1. Article 12 para. 3 of Germany’s DTT with Azerbaijan, Belarus and Uzbekistan does contain withholding tax rates for copyrighted literary and artistic works. These DTTs, however, lack a software definition, so that the respective national copyright law has to be used for interpretation purposes. For a detailed description of the whole problem see Pöllath P, Lohbeck A (2015) Art. 12 OECD-MA (Fn 15) recital 64b.

  20. 20.

    DTT France Article 15 Para. 4 (in the old version valid until 2015) allocated the gains from the sale of the underlying rights to the royalty article. See Pöllath P, Lohbeck A (2015) Art. 12 OECD-MA (Fn 15) recital 82.

  21. 21.

    See Pöllath P, Lohbeck A (2015) Art. 12 OECD-MA (Fn 15) recital 83.

  22. 22.

    For Germany refer to the Fiscal Code (AO) Sect. 2.

  23. 23.

    For the effects of relief regulations refer to Sect. 2.4.

  24. 24.

    Council Directive 2003/49/EC of 3 June 2003, OJ L 157, p. 49.

  25. 25.

    In the course of eastward enlargement, the EU issued the Amendment Council Directives 2004/66/EC of 26 April 2004, 2004/76/EC of 29 April 2004, 2006/98/EC of 20 November 2006 and 2013/13/EU of 13 May 2013. The ancillary agreement of 26 October 2004 permitted the inclusion of Switzerland in the geographical scope.

  26. 26.

    See Jacobs O H, Endres D, Spengel C (2016) 2nd Part, Chapter 3, B.III. In: Jacobs, O H (ed) Internationale Unternehmensbesteuerung, 8th ed. Munich, p. 187 f.

  27. 27.

    Article 3 letter a in conjunction with the annex to the directive, which is not applicable to partnerships (non-corporate entities), as they are not mentioned in the annex. An adjustment of the annex was made by Council Directive 2013/13/EU of 13 May 2013, OJ L 141, p. 30.

  28. 28.

    An exclusive minimum holding of 25% of the capital is seen as critical. Confirming this and with a listing of the situations covered by the Directive, see Dörr I (2005) Praxisfragen zur Umsetzung der Zins- und Lizenzrichtlinie in § 50g EStG, IStR 2005, p. 111.

  29. 29.

    See Dörr I (2005) (Fn 28) IStR 2005, p. 115.

  30. 30.

    For a definition see Sect. 2.2. Interest (as defined in Article 2 letter a of the Directive and based on OECD-MTC Article 11 Para. 3) is not part of this paper.

  31. 31.

    See among others Fey A (2019) Zins- und Lizenzrichtlinie. In: Beck (ed) Beck’sches Steuer- und Bilanzrechtslexikon, 49th ed. 2019, Munich, recital 9.

  32. 32.

    A treaty was also signed between the EC and Switzerland on October 26, 2004, which provides for exemption from withholding tax for royalty payments made between associated companies or their permanent establishments, OJ L 385, p. 30 (and Protocol of Amendment signed on May 27, 2015, OJ L 333, p. 12); see article 9 para. 2 of the new version of the treaty.

  33. 33.

    “Selection of the most favorable treatment” is codified in Germany’s Income Tax Act (EStG) Section 50g Para. 5 EStG. See among others Rehfeld L (2019) § 50g EStG. In: Herrmann C, Heuer G, Raupach, A (eds) EStG/KStG, 295th ed. 2019, Cologne, recital 19.

  34. 34.

    Among others, see Wagner K J (2019) § 50g EStG. In: Blümich W (ed) EStG/KStG/GewStG, 149th ed. 2019, Munich, recital 6 f, or Rehfeld L (2019) § 50g EStG. (Fn 33) recital 3; both refer to Pöllath P, Lohbeck A (2015) Art. 12 OECD-MA (Fn 15) recitals 13, 29.

  35. 35.

    See IBFD, Tax News, France, Simplified procedure on dividend withholding tax extended (March 9, 2005).

  36. 36.

    For the form in English see “5000-EN-SD” on the website of the French tax authority: Certificate of Residence, available online at: https://www.impots.gouv.fr/portail/files/formulaires/5000-sd/2016/5000-sd_1402.pdf. Accessed 17 Dec 2019.

  37. 37.

    See form in English “5003-EN” on the website of the French tax authority, available online at: https://www.impots.gouv.fr/portail/files/formulaires/5003-sd/2018/5003-sd_1509.pdf. Accessed 17 Dec 2019.

  38. 38.

    See IBFD, Reference Table France, 2017a.

  39. 39.

    See Austrian Ministry of Finance form “ZS-AE”, available online at: https://formulare.bmf.gv.at/service/formulare/inter-Steuern/pdfs/9999/ZS-AE.pdf. Accessed 17 Dec 2019.

  40. 40.

    See IBFD, Reference Table Austria, 2017b.

  41. 41.

    See IBFD, Reference Table Germany, 2017c.

  42. 42.

    For the so called “recording procedure” (in German “Kontrollmeldeverfahren”), which is not further discussed here, see among others Wagner K J (2019) § 50d EStG. In: Blümich W (ed) EStG/KStG/GewStG, 149th ed. 2019, Munich, recitals 59 f, or Klein M, Hagena A (2019) § 50d EStG. In: Herrmann C, Heuer G, Raupach, A (eds) EStG/KStG, 295th ed. 2019, Cologne, recitals 80 ff.

  43. 43.

    Council Directive 2011/96/EU of 30 November 2011, OJ L 345, p. 8.

  44. 44.

    For use of EStG section 50d para. 3 see the German Federal Ministry of Finance (BMF) circular of January 24, 2012, BStBl. I 2012, p. 171.

  45. 45.

    As confirmation see German Federal Fiscal Court (BFH) decision of August 24, 2011, I R 85/10, BFH-NV 2012, p. 559.

  46. 46.

    Further information about German exemption and refund procedures with links to the relevant online forms are available on the BZSt website at: https://www.bzst.de/DE/Unternehmen/Abzugsteuern/Abzugsteuerentlastung/abzugsteuerentlastung_node.html. Accessed 17 Dec 2019.

  47. 47.

    For further information see the BMF circular of January 24, 2012, BStBl. I 2012, p. 171.

  48. 48.

    See Engler G, Gotsis D (2015) Chapter O. In: Vögele A, Borstell T, Engler G (eds) Verrechnungspreise, 4th ed. Munich, recital 684, 2015.

  49. 49.

    See among others Ismer R (2015) Art. 23A/B OECD-MA. In: Vogel K, Lehner M (eds) DBA, 6th ed. Munich, recital 5 or Wassermeyer F (2015) Art. 23A OECD-MA. In: Wassermeyer F (ed) DBA, 147th ed. 2019, Munich, recital 1.

  50. 50.

    See among others Schmidt C et al. (2010) Art. 23A OECD-MA. In: Strunk G, Kaminski B, Köhler S (eds) AStG/DBA, 55th ed. 2019, Bonn, recital 28, or Wassermeyer F (2015) Art. 23A OECD-MA (Fn 49) recital 50.

  51. 51.

    See among others Jacobs O H, Endres D, Spengel C (2016) 1st part, chapter 4, C.II (Fn 26) p. 79 or Ismer R (2015) Art. 23A/B OECD-MA (Fn 49) recital 142.

  52. 52.

    See among others Schmidt C et al. (2010) Art. 23 A OECD-MA (Fn 50) recitals 182 f and 186, or Wassermeyer F (2015) Art. 23A OECD-MA (Fn 49) recitals 80 and 91. For an overview of the German DTTs with credit method see Ismer R (2015) Art. 23A/B OECD-MA (Fn 49) recital 171.

  53. 53.

    For Germany, see EStG Section 34c for income tax and KStG Section 26 for corporation tax.

  54. 54.

    Convention between The Federal Republic of Germany and The Grand Duchy of Luxembourg for the avoidance of double taxation, signed on 23 April 2012, BGBl. II 2012, p. 1403.

  55. 55.

    See Steichen A (2014) Art. 12 DBA Luxemburg. In: Wassermeyer F (ed) DBA, 147th ed. 2019, Munich, recital 39.

  56. 56.

    EStG section 50d para. 2 in conjunction with EStG section 50g.

  57. 57.

    EStG section 50d para. 1 in conjunction with EStG section 50g.

  58. 58.

    See BZSt forms for affiliated companies (in English) available online: https://www.formulare-bfinv.de/ffw/action/invoke.do?id=010057. Accessed 17 Dec 2019.

  59. 59.

    See BZSt forms for royalties (English language version), available online: http://www.formulare-bfinv.de/ffw/action/invoke.do?id=010011. Accessed 17 Dec 2019.

  60. 60.

    See Steichen A (2014) Art. 22 DBA Luxemburg (Fn 55) recital 66.

  61. 61.

    See also Dörr I (2005) (Fn 28) IStR 2005, p. 109.

  62. 62.

    See Prautzsch A et al. (2014) Das neue chinesisch-deutsche Doppelbesteuerungsabkommen: Auswirkungen auf deutsche Investoren in China. IStR 2014, p. 443, or Ley K, Richter C (2014) Neues DBA mit China unterzeichnet: Überblick und Praxishinweise. DB 2014, p. 1221.

  63. 63.

    Convention signed on March 28, 2014, BGBl. II 2015, p. 1648. The EU Interest and Royalty Directive is not applicable, because China is not a Member State of the EU.

  64. 64.

    According to SolZG section 5 and the official leaflets of the BZSt relief is granted first on the solidarity surcharge. This means that no solidarity surcharge is levied on the remaining DTT-residual tax rate; see among others BZSt online at: https://www.bzst.de/EN/Businesses/Withholding_taxes/Withholding_Tax_Relief/withholding_tax_relief_node.html#js-toc-entry5. Accessed 17 Dec 2019.

  65. 65.

    See among others Pfaar M, Hackemann T (2016) Art. 12 DBA China. In: Wassermeyer F (ed) DBA, 147th ed. 2019, Munich, recital 2.

  66. 66.

    See Heijenga X (2005) Exkurs: Kommentierung des Doppelbesteuerungsabkommens aus chinesischer Sicht -DBA China. In: Wassermeyer F (ed) DBA, 147th ed. 2019, Munich, recital 52.

  67. 67.

    See Engler G, Gotsis D (2015) Chapter O (Fn 48) recital 683.

  68. 68.

    See German Fiscal Code (AO) section 370.

  69. 69.

    For further practical questions from a German perspective see Frase H (2017) Grenzüberschreitende Lizenzverträge – ertragsteuerliche Optimierungsansätze. kösdi 2017, p. 20341.

  70. 70.

    D-CN DTT Article 12 Para. 3 does not apply the concept of “the force of attraction of the permanent establishment” (see also commentary on OECD-MTC (2017) Article 12 Para. 20 and Article 7 Para. 12). However, the simple “PE test” as contained in Para. 3 does not succeed here either, since there is no PE.

  71. 71.

    See among others Görl M (2015) Art. 5 OECD-MA. In: Vogel K, Lehner M (eds) DBA, 6th ed. Munich, recital 81, 2015, or for the OECD proposal for an alternative provision on a Service PE, commentary on Art. 5 Para. 144 OECD-MTC (2017).

  72. 72.

    According to the German understanding, only a deduction according to EStG section 34c para. 3 is possible in the absence of foreign income as defined in EStG section 34d; see among others Maier A (2011) Steuerliche Risiken bei Auslandstätigkeiten. SteuK 2011, p. 295, or Wang I (2008) Steuereffiziente Gestaltung deutscher Investitionen in China unter Berücksichtigung der chinesischen Unternehmenssteuerreform. IStR 2008, p. 243.

  73. 73.

    For further evidence see among others Pfaar M, Hackemann T (2016) Art. 5 DBA China. In: Wassermeyer F (ed) DBA, 147th ed. 2019, Munich, recital 33.

  74. 74.

    One of the tax dispute resolution mechanisms is the mutual agreement procedure (MAP). According to the OECD’s MAP Statistics for the year 2018, the number of open mutual agreement procedures decreased only slightly compared to the beginning of the year, with a “negative record” for Germany in first place. See OECD (2019) MAP Statistics for 2018.

  75. 75.

    For further information see BZSt (2019) Joint Audit.

  76. 76.

    See sections 2.1.2 and 2.2.2 of the BMF letter of January 9, 2017, IV B 6 – S 1315/16/10016:002, BStBl. I 2017, p. 89.

  77. 77.

    For further information see Mammen A, Jansen T, Rasche S (2019) Instrumente der Verständigung im internationalen Steuerrecht. IStR 2019, p. 372.

  78. 78.

    Using the example of Germany to determine when tax is to be withheld in cases of software licensing and database usage, see BMF circular of October 27, 2017, IV C 5 – S 2300/12/10003:004, BStBl. I 2017, p. 1448.

  79. 79.

    For considerations from the German point of view as to what contractual arrangements from the licensee’s perspective would recognise a “sale” in order to “evade” withholding tax, see Frase H (2017) (Fn 69) kösdi 2017, p. 20342.

  80. 80.

    For example, from the licensor’s point of view the inclusion of a tax gross-up clause and from the licensee’s point of view the avoidance of such a clause. See Frase H (2017) (Fn 69) kösdi 2017, p. 20343.

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    Thomas Jansen

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    Richard Schmidtke

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    Martin Schmitt

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Jansen, T. (2021). Withholding Tax Aspects of License Models. In: Heidecke, B., Hübscher, M.C., Schmidtke, R., Schmitt, M. (eds) Intangibles in the World of Transfer Pricing. Springer, Cham. https://doi.org/10.1007/978-3-319-73332-6_43

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