This article deals with the question of whether Art 4(3), (1)a of the Parent-Subsidiary Directive would prevent Germany from levying the solidarity surcharge when taxing qualified dividends. The recent case law of the CJEU concerning the Parent-Subsidiary Directive is included in the analysis (Schneider Electric SE, AFEP, X, Brussels Securities). In addition, the implications for taxpayers and the legislature are outlined. The aforementioned question has not been raised or examined in the literature so far.
