Deductions & credits

Thank you Dana!

 

Iiuc, the german dividends do meet the requirements to be qualified dividends.

 

On the page you linked it explains that a foreign corporation is a qualified foreign corporation if it meets any of the following conditions (and condition #2 is met because Germany is listed in table 1-3).

 

1. The corporation is incorporated in a U.S. possession.

2. The corporation is eligible for the benefits of a comprehensive income tax treaty with the United States that the Department of the Treasury determines is satisfactory for this purpose and that includes an exchange of information program. For a list of those treaties, see Table 1-3.

3. The corporation does not meet (1) or (2) above, but the stock for which the dividend is paid is readily tradable on an established securities market in the United States. See Readily tradable stock, later.