{"id":15904,"date":"2026-08-27T08:06:34","date_gmt":"2026-08-27T08:06:34","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=15904"},"modified":"2026-08-27T08:07:22","modified_gmt":"2026-08-27T08:07:22","slug":"us-dividends-german-resident","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/us-dividends-german-resident\/","title":{"rendered":"us-dividends-german-resident"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"15904\" class=\"elementor elementor-15904\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93c4892 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93c4892\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-265a472\" data-id=\"265a472\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f2b3a6 elementor-widget elementor-widget-html\" data-id=\"8f2b3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.taxrep-us-de-us-dividends-german-resident,\r\n.taxrep-us-de-us-dividends-german-resident * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-us-dividends-german-resident {\r\n  --tudv-navy: #0e2942;\r\n  --tudv-navy-light: #173c5d;\r\n  --tudv-blue: #2b6f97;\r\n  --tudv-blue-soft: #eaf3f8;\r\n  --tudv-red: #d94141;\r\n  --tudv-red-soft: #fbecec;\r\n  --tudv-text: #1c2b38;\r\n  --tudv-muted: #617181;\r\n  --tudv-line: #dbe3e8;\r\n  --tudv-soft: #f4f7f9;\r\n  --tudv-white: #ffffff;\r\n  --tudv-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tudv-width: 1180px;\r\n\r\n  color: var(--tudv-text);\r\n  font-family: Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont,\r\n    \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\r\n  line-height: 1.65;\r\n  -webkit-font-smoothing: antialiased;\r\n}\r\n\r\n.taxrep-us-de-us-dividends-german-resident a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tudv-wrap {\r\n  width: min(calc(100% - 40px), var(--tudv-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tudv-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tudv-section-soft {\r\n  background: var(--tudv-soft);\r\n}\r\n\r\n.tudv-eyebrow {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  margin: 0 0 15px;\r\n  color: var(--tudv-blue);\r\n  font-size: 0.82rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.12em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tudv-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tudv-red);\r\n}\r\n\r\n.taxrep-us-de-us-dividends-german-resident h1,\r\n.taxrep-us-de-us-dividends-german-resident h2,\r\n.taxrep-us-de-us-dividends-german-resident h3 {\r\n  margin-top: 0;\r\n  color: var(--tudv-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-us-dividends-german-resident h1 {\r\n  max-width: 950px;\r\n  margin-bottom: 22px;\r\n  font-size: clamp(2.7rem, 5vw, 4.8rem);\r\n}\r\n\r\n.taxrep-us-de-us-dividends-german-resident h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-us-dividends-german-resident h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-us-dividends-german-resident p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tudv-lead {\r\n  max-width: 880px;\r\n  color: #42596e;\r\n  font-size: clamp(1.08rem, 1.8vw, 1.28rem);\r\n}\r\n\r\n\/* HERO *\/\r\n\r\n.tudv-hero {\r\n  position: relative;\r\n  overflow: hidden;\r\n  padding: 94px 0 78px;\r\n  background:\r\n    radial-gradient(\r\n      circle at 88% 17%,\r\n      rgba(43, 111, 151, 0.18),\r\n      transparent 24%\r\n    ),\r\n    radial-gradient(\r\n      circle at 75% 80%,\r\n      rgba(217, 65, 65, 0.08),\r\n      transparent 20%\r\n    ),\r\n    linear-gradient(135deg, #ffffff 0%, #f4f8fb 68%, #edf4f7 100%);\r\n}\r\n\r\n.tudv-hero::after {\r\n  content: \"US \u00d7 DE\";\r\n  position: absolute;\r\n  right: 2vw;\r\n  bottom: -8px;\r\n  color: rgba(14, 41, 66, 0.038);\r\n  font-size: clamp(5rem, 13vw, 10.5rem);\r\n  font-weight: 900;\r\n  line-height: 1;\r\n  pointer-events: none;\r\n}\r\n\r\n.tudv-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tudv-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tudv-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tudv-breadcrumb span:not(:last-child)::after {\r\n  content: \"\u203a\";\r\n  margin-left: 7px;\r\n  color: #98a5af;\r\n}\r\n\r\n.tudv-jump-nav {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 10px;\r\n  margin-top: 31px;\r\n}\r\n\r\n.tudv-jump-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  min-height: 42px;\r\n  padding: 9px 16px;\r\n  border: 1px solid #b8c6d0;\r\n  border-radius: 999px;\r\n  background: rgba(255, 255, 255, 0.86);\r\n  color: var(--tudv-navy);\r\n  font-size: 0.92rem;\r\n  font-weight: 730;\r\n  transition:\r\n    transform 0.18s ease,\r\n    border-color 0.18s ease,\r\n    background 0.18s ease;\r\n}\r\n\r\n.tudv-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tudv-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tudv-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tudv-intro strong {\r\n  color: var(--tudv-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tudv-topic-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 42px;\r\n}\r\n\r\n.tudv-topic-card {\r\n  position: relative;\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  padding: 29px;\r\n  border: 1px solid var(--tudv-line);\r\n  border-radius: 20px;\r\n  background: var(--tudv-white);\r\n  box-shadow: 0 8px 24px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease,\r\n    border-color 0.2s ease;\r\n}\r\n\r\n.tudv-topic-card::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  height: 5px;\r\n  background: var(--tudv-blue);\r\n}\r\n\r\n.tudv-topic-card:nth-child(2n)::before {\r\n  background: var(--tudv-red);\r\n}\r\n\r\n.tudv-topic-card:nth-child(4n)::before {\r\n  background: var(--tudv-navy);\r\n}\r\n\r\n.tudv-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tudv-shadow);\r\n}\r\n\r\n.tudv-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tudv-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tudv-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tudv-muted);\r\n}\r\n\r\n.tudv-card-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  margin-top: auto;\r\n  color: var(--tudv-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tudv-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tudv-topic-card:hover .tudv-card-link::after,\r\n.tudv-situation-card:hover .tudv-card-link::after,\r\n.tudv-article-card:hover .tudv-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tudv-system-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) minmax(340px, 0.8fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  margin-top: 50px;\r\n  padding: 36px;\r\n  border: 1px solid var(--tudv-line);\r\n  border-radius: 20px;\r\n  background: var(--tudv-white);\r\n}\r\n\r\n.tudv-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tudv-system-points {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tudv-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tudv-muted);\r\n}\r\n\r\n.tudv-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tudv-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tudv-situation-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tudv-situation-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 28px;\r\n  border: 1px solid var(--tudv-line);\r\n  border-radius: 18px;\r\n  background: var(--tudv-white);\r\n  box-shadow: 0 8px 22px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tudv-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tudv-shadow);\r\n}\r\n\r\n.tudv-situation-card p {\r\n  color: var(--tudv-muted);\r\n}\r\n\r\n.tudv-tags {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin: 2px 0 22px;\r\n}\r\n\r\n.tudv-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tudv-blue-soft);\r\n  color: var(--tudv-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tudv-article-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tudv-article-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  border: 1px solid var(--tudv-line);\r\n  border-radius: 18px;\r\n  background: var(--tudv-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tudv-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tudv-shadow);\r\n}\r\n\r\n.tudv-article-accent {\r\n  height: 6px;\r\n  background: var(--tudv-blue);\r\n}\r\n\r\n.tudv-article-card:nth-child(3n + 1) .tudv-article-accent {\r\n  background: var(--tudv-red);\r\n}\r\n\r\n.tudv-article-card:nth-child(3n + 3) .tudv-article-accent {\r\n  background: var(--tudv-navy);\r\n}\r\n\r\n.tudv-article-body {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 26px;\r\n}\r\n\r\n.tudv-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tudv-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.07em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tudv-article-body p {\r\n  color: var(--tudv-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tudv-search-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) auto;\r\n  gap: 30px;\r\n  align-items: center;\r\n  margin-top: 45px;\r\n  padding: 31px 34px;\r\n  border: 1px solid var(--tudv-line);\r\n  border-radius: 18px;\r\n  background: var(--tudv-blue-soft);\r\n}\r\n\r\n.tudv-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tudv-tool-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.1fr) minmax(280px, 0.9fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  padding: 44px;\r\n  border-radius: 24px;\r\n  background:\r\n    linear-gradient(\r\n      130deg,\r\n      rgba(255, 255, 255, 0.08),\r\n      transparent 52%\r\n    ),\r\n    var(--tudv-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tudv-tool-box h2,\r\n.tudv-tool-box p {\r\n  color: var(--tudv-white);\r\n}\r\n\r\n.tudv-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tudv-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tudv-tool-link {\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n  gap: 15px;\r\n  padding: 13px 16px;\r\n  border: 1px solid rgba(255, 255, 255, 0.22);\r\n  border-radius: 12px;\r\n  color: var(--tudv-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tudv-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tudv-button {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  min-height: 50px;\r\n  padding: 13px 23px;\r\n  border-radius: 999px;\r\n  background: var(--tudv-navy);\r\n  color: var(--tudv-white) !important;\r\n  font-weight: 780;\r\n  white-space: nowrap;\r\n  box-shadow: 0 12px 26px rgba(14, 41, 66, 0.16);\r\n}\r\n\r\n.tudv-button-alt {\r\n  background: var(--tudv-blue);\r\n}\r\n\r\n.tudv-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tudv-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tudv-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tudv-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tudv-situation-grid,\r\n  .tudv-article-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tudv-system-box,\r\n  .tudv-tool-box,\r\n  .tudv-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tudv-wrap {\r\n    width: min(calc(100% - 28px), var(--tudv-width));\r\n  }\r\n\r\n  .tudv-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tudv-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tudv-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tudv-topic-grid,\r\n  .tudv-situation-grid,\r\n  .tudv-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tudv-system-box,\r\n  .tudv-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tudv-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-us-dividends-german-resident .tudv-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tudv-topic-kicker {\r\n  display: inline-flex;\r\n  margin-bottom: 13px;\r\n  padding: 6px 11px;\r\n  border-radius: 999px;\r\n  background: var(--tudv-blue-soft);\r\n  color: var(--tudv-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tudv-two-col {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.2fr) minmax(300px, .8fr);\r\n  gap: 44px;\r\n  align-items: start;\r\n}\r\n\r\n.tudv-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tudv-line);\r\n  border-radius: 18px;\r\n  background: var(--tudv-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tudv-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tudv-side-list {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tudv-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tudv-muted);\r\n}\r\n\r\n.tudv-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tudv-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tudv-step-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4,minmax(0,1fr));\r\n  gap: 20px;\r\n  margin-top: 38px;\r\n}\r\n\r\n.tudv-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tudv-line);\r\n  border-radius: 18px;\r\n  background: var(--tudv-white);\r\n}\r\n\r\n.tudv-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tudv-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tudv-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tudv-muted);\r\n}\r\n\r\n.tudv-question-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(2,minmax(0,1fr));\r\n  gap: 18px;\r\n  margin-top: 36px;\r\n}\r\n\r\n.tudv-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tudv-line);\r\n  border-radius: 16px;\r\n  background: var(--tudv-white);\r\n}\r\n\r\n.tudv-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tudv-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tudv-muted);\r\n}\r\n\r\n.tudv-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tudv-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tudv-blue-soft);\r\n}\r\n\r\n.tudv-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tudv-sister {\r\n  display: grid;\r\n  grid-template-columns: minmax(0,1fr) auto;\r\n  gap: 28px;\r\n  align-items: center;\r\n  margin-top: 38px;\r\n  padding: 29px 32px;\r\n  border: 1px solid var(--tudv-line);\r\n  border-radius: 18px;\r\n  background: var(--tudv-white);\r\n}\r\n\r\n.tudv-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tudv-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tudv-step-grid {\r\n    grid-template-columns: repeat(2,minmax(0,1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tudv-two-col,\r\n  .tudv-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tudv-step-grid,\r\n  .tudv-question-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-us-dividends-german-resident\">\r\n\r\n  <section class=\"tudv-hero\">\r\n    <div class=\"tudv-wrap tudv-hero-content\">\r\n      <div class=\"tudv-breadcrumb\" aria-label=\"Fil d&#039;Ariane\">\r\n        <span><a href=\"\/fr\/\">Accueil<\/a><\/span>\r\n        <span><a href=\"\/fr\/united-states-germany\/\">\u00c9tats-Unis-Allemagne<\/a><\/span>\r\n        <span><a href=\"\/fr\/united-states-germany\/investments-withholding-taxes\/\">Placements et retenues \u00e0 la source<\/a><\/span>\r\n        <span>U.S. Dividends for a German Resident<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tudv-eyebrow\">U.S.\u2013Germany Dividend Scenario<\/p>\r\n      <h1>U.S. Dividends for a German Resident<\/h1>\r\n\r\n      <p class=\"tudv-lead\">\r\n        U.S. dividends received by a person resident in Germany can be relevant\r\n        in both tax systems. The U.S. may retain source-country taxing rights,\r\n        while Germany generally considers the dividend in the resident's German\r\n        tax return. The practical issue is coordinating withholding, treaty\r\n        relief and the credit for tax already paid in the United States.\r\n      <\/p>\r\n\r\n      <nav class=\"tudv-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tudv-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tudv-jump-link\" href=\"#withholding\">U.S. Withholding<\/a>\r\n        <a class=\"tudv-jump-link\" href=\"#germany\">German Tax<\/a>\r\n        <a class=\"tudv-jump-link\" href=\"#us-person\">U.S. Persons<\/a>\r\n        <a class=\"tudv-jump-link\" href=\"#records\">Records<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tudv-section\">\r\n    <div class=\"tudv-wrap\">\r\n      <div class=\"tudv-two-col\">\r\n        <div class=\"tudv-intro\">\r\n          <p class=\"tudv-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>The dividend is U.S.-source income, but Germany is the residence country<\/h2>\r\n\r\n          <p class=\"tudv-lead\">\r\n            A German resident receiving dividends from U.S. corporations usually\r\n            needs to consider both U.S. source-country taxation and German\r\n            residence-country taxation.\r\n          <\/p>\r\n\r\n          <p>\r\n            The result depends in part on whether the investor is a U.S. citizen\r\n            or Green Card holder, or instead a non-U.S. person who is merely\r\n            resident in Germany. The reporting path differs even when the same\r\n            U.S. shares are held.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tudv-side-box\">\r\n          <h3>Questions to resolve<\/h3>\r\n          <ul class=\"tudv-side-list\">\r\n            <li>Is the investor a U.S. person?<\/li>\r\n            <li>What U.S. withholding was applied?<\/li>\r\n            <li>Is treaty relief reflected correctly?<\/li>\r\n            <li>How is the dividend reported in Germany?<\/li>\r\n            <li>How much U.S. tax is creditable?<\/li>\r\n            <li>Are broker statements gross or net?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tudv-sister\">\r\n        <div>\r\n          <h3>German tax perspective<\/h3>\r\n          <p>\r\n            The German TaxRep counterpart focuses on German taxation of U.S.\r\n            dividends, creditability of U.S. withholding and German reporting.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tudv-button tudv-button-alt\"\r\n           href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/kapitalanlagen-und-quellensteuern\/\">\r\n          Une perspective allemande ouverte\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"withholding\" class=\"tudv-section tudv-section-soft\">\r\n    <div class=\"tudv-wrap\">\r\n      <p class=\"tudv-eyebrow\">U.S. Withholding<\/p>\r\n      <h2>The amount withheld depends on the investor's U.S. tax status<\/h2>\r\n\r\n      <div class=\"tudv-situation-grid\">\r\n\r\n        <article class=\"tudv-situation-card\">\r\n          <h3>Non-U.S. person resident in Germany<\/h3>\r\n          <p>\r\n            U.S. dividends paid to a German resident who is not a U.S. person\r\n            can be subject to U.S. withholding, with treaty relief potentially\r\n            reducing the statutory rate.\r\n          <\/p>\r\n          <div class=\"tudv-tags\"><span class=\"tudv-tag\">Withholding<\/span><span class=\"tudv-tag\">Trait\u00e9<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tudv-situation-card\">\r\n          <h3>U.S. citizen or Green Card holder<\/h3>\r\n          <p>\r\n            A U.S. person generally remains within the U.S. federal income-tax\r\n            system and should not be analyzed as a standard foreign beneficial owner.\r\n          <\/p>\r\n          <div class=\"tudv-tags\"><span class=\"tudv-tag\">Formulaire 1040<\/span><span class=\"tudv-tag\">U.S. person<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tudv-situation-card\">\r\n          <h3>Broker documentation<\/h3>\r\n          <p>\r\n            The broker's tax residency records and withholding documentation\r\n            should match the investor's actual status to avoid incorrect withholding.\r\n          <\/p>\r\n          <div class=\"tudv-tags\"><span class=\"tudv-tag\">Broker<\/span><span class=\"tudv-tag\">Documentation<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"germany\" class=\"tudv-section\">\r\n    <div class=\"tudv-wrap\">\r\n      <p class=\"tudv-eyebrow\">German Taxation<\/p>\r\n      <h2>Germany generally requires the gross dividend and foreign tax to be tracked separately<\/h2>\r\n\r\n      <div class=\"tudv-question-grid\">\r\n\r\n        <div class=\"tudv-question-card\">\r\n          <h3>Gross dividend<\/h3>\r\n          <p>\r\n            German reporting should generally start from the gross investment\r\n            income rather than only the net cash deposited after U.S. withholding.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tudv-question-card\">\r\n          <h3>Foreign withholding tax<\/h3>\r\n          <p>\r\n            U.S. tax withheld should be recorded separately so that the German\r\n            treatment and any available credit can be determined correctly.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tudv-question-card\">\r\n          <h3>German broker vs. U.S. broker<\/h3>\r\n          <p>\r\n            A German broker may automate parts of the German tax process, while a\r\n            U.S. broker often provides only U.S.-style statements that need to be\r\n            translated into German tax reporting.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tudv-question-card\">\r\n          <h3>Currency conversion<\/h3>\r\n          <p>\r\n            U.S.-dollar dividend amounts and withholding taxes need consistent\r\n            euro conversion for the German return.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"us-person\" class=\"tudv-section tudv-section-soft\">\r\n    <div class=\"tudv-wrap\">\r\n      <p class=\"tudv-eyebrow\">U.S. Person Living in Germany<\/p>\r\n      <h2>For U.S. citizens, the issue is coordination rather than treaty withholding alone<\/h2>\r\n\r\n      <div class=\"tudv-article-grid\">\r\n\r\n        <article class=\"tudv-article-card\"><div class=\"tudv-article-accent\"><\/div><div class=\"tudv-article-body\">\r\n          <div class=\"tudv-article-meta\">Formulaire 1040<\/div>\r\n          <h3>U.S. dividend reporting continues<\/h3>\r\n          <p>U.S. citizens generally continue reporting dividend income on the U.S. federal return while resident in Germany.<\/p>\r\n          <a class=\"tudv-card-link\" href=\"\/fr\/united-states-germany\/us-citizen-living-germany\/\">Citoyen am\u00e9ricain r\u00e9sidant en Allemagne<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tudv-article-card\"><div class=\"tudv-article-accent\"><\/div><div class=\"tudv-article-body\">\r\n          <div class=\"tudv-article-meta\">Foreign Tax Credit<\/div>\r\n          <h3>German tax may be relevant for Form 1116<\/h3>\r\n          <p>Where Germany taxes the same dividend, the U.S. foreign tax credit rules may become relevant to relieve double taxation.<\/p>\r\n          <a class=\"tudv-card-link\" href=\"\/fr\/united-states-germany\/form-1116-german-tax\/\">Form 1116 and German tax<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tudv-article-card\"><div class=\"tudv-article-accent\"><\/div><div class=\"tudv-article-body\">\r\n          <div class=\"tudv-article-meta\">Courtage<\/div>\r\n          <h3>U.S. account after moving to Germany<\/h3>\r\n          <p>Dividends should be coordinated with basis, sales, account restrictions and the broader German taxation of the U.S. brokerage account.<\/p>\r\n          <a class=\"tudv-card-link\" href=\"\/fr\/united-states-germany\/us-brokerage-after-moving-germany\/\">U.S. brokerage after moving to Germany<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tudv-article-card\"><div class=\"tudv-article-accent\"><\/div><div class=\"tudv-article-body\">\r\n          <div class=\"tudv-article-meta\">Investissements<\/div>\r\n          <h3>Broader investment coordination<\/h3>\r\n          <p>Dividend planning should be considered together with interest, capital gains, funds and withholding tax.<\/p>\r\n          <a class=\"tudv-card-link\" href=\"\/fr\/united-states-germany\/investments-withholding-taxes\/\">Placements et retenues \u00e0 la source<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"records\" class=\"tudv-section\">\r\n    <div class=\"tudv-wrap\">\r\n      <p class=\"tudv-eyebrow\">Documentation<\/p>\r\n      <h2>Keep gross income and withholding separate<\/h2>\r\n\r\n      <div class=\"tudv-question-grid\">\r\n        <div class=\"tudv-question-card\"><h3>Gross dividend amount<\/h3><p>Retain the full dividend amount before withholding rather than only the cash received.<\/p><\/div>\r\n        <div class=\"tudv-question-card\"><h3>U.S. tax withheld<\/h3><p>Keep the actual withholding amount and the broker statement showing the tax deducted.<\/p><\/div>\r\n        <div class=\"tudv-question-card\"><h3>Payment date<\/h3><p>Track payment dates for consistent currency conversion and annual reporting.<\/p><\/div>\r\n        <div class=\"tudv-question-card\"><h3>Investor status<\/h3><p>Document whether the investor is a U.S. citizen, Green Card holder or non-U.S. person resident in Germany.<\/p><\/div>\r\n        <div class=\"tudv-question-card\"><h3>Broker tax forms<\/h3><p>Retain Forms 1099, 1042-S or other broker tax statements that support the U.S. treatment.<\/p><\/div>\r\n        <div class=\"tudv-question-card\"><h3>German tax records<\/h3><p>Keep the German assessment and investment-income calculation for later foreign tax credit coordination.<\/p><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tudv-section tudv-section-soft\">\r\n    <div class=\"tudv-wrap\">\r\n      <p class=\"tudv-eyebrow\">Related U.S.\u2013Germany Guides<\/p>\r\n      <h2>Continue with the relevant investment issues<\/h2>\r\n\r\n      <div class=\"tudv-topic-grid\">\r\n        <a class=\"tudv-topic-card\" href=\"\/fr\/united-states-germany\/investments-withholding-taxes\/\">\r\n          <div class=\"tudv-topic-number\">03<\/div>\r\n          <h3>Placements et retenues \u00e0 la source<\/h3>\r\n          <p>Dividends, interest, capital gains and cross-border withholding.<\/p>\r\n          <span class=\"tudv-card-link\">Explore investments<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tudv-topic-card\" href=\"\/fr\/united-states-germany\/us-brokerage-after-moving-germany\/\">\r\n          <div class=\"tudv-topic-number\">\u00c9TATS-UNIS<\/div>\r\n          <h3>U.S. Brokerage After Moving to Germany<\/h3>\r\n          <p>Taxation of U.S. investment accounts after German residence begins.<\/p>\r\n          <span class=\"tudv-card-link\">Explore brokerage issues<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tudv-topic-card\" href=\"\/fr\/united-states-germany\/form-1116-german-tax\/\">\r\n          <div class=\"tudv-topic-number\">1116<\/div>\r\n          <h3>Form 1116 &amp; German Tax<\/h3>\r\n          <p>Foreign tax credit coordination for U.S. taxpayers in Germany.<\/p>\r\n          <span class=\"tudv-card-link\">Explore foreign tax credits<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tudv-topic-card\" href=\"\/fr\/united-states-germany\/\">\r\n          <div class=\"tudv-topic-number\">DE<\/div>\r\n          <h3>\u00c9tats-Unis-Allemagne<\/h3>\r\n          <p>Return to the complete cross-border tax hub.<\/p>\r\n          <span class=\"tudv-card-link\">Retour au hub<\/span>\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tudv-section\">\r\n    <div class=\"tudv-wrap tudv-contact\">\r\n      <p class=\"tudv-eyebrow\">U.S.\u2013Germany Dividend Tax<\/p>\r\n      <h2>Receiving U.S. dividends while resident in Germany?<\/h2>\r\n      <p>\r\n        We can coordinate U.S. withholding, German taxation, treaty relief,\r\n        foreign tax credits and the annual reporting of your investment income.\r\n      <\/p>\r\n      <a class=\"tudv-button\" href=\"\/fr\/contact\/\">Discuss your U.S. dividend income<\/a>\r\n    <\/div>\r\n  <\/section>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Home United States\u2013Germany Investments &amp; Withholding Taxes U.S. Dividends for a German Resident U.S.\u2013Germany Dividend Scenario U.S. Dividends for a German Resident U.S. dividends received by a person resident in Germany can be relevant in both tax systems. The U.S. may retain source-country taxing rights, while Germany generally considers the dividend in the resident&#8217;s German [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":15689,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-15904","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Aargau Tax Service for Businesses and Individuals<\/title>\n<meta name=\"description\" content=\"Explore the Aargau Tax Service for comprehensive solutions in income, wealth, and business tax for your unique needs.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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