Dividend stripping has recently become a topic of discussion not only in tax circles but also in the broader public due to the complexities of stock exchanges and the German futures exchange. The term "dividend stripping" refers to the unwanted utilization of corporate tax credit entitlements by foreign and domestic non-creditable entities. The author conducts a comprehensive and unbiased tax analysis of dividend stripping. The reader receives a detailed overview of the various arrangements developed in practice, as well as their fundamental taxation. Following this, the assessment of dividend stripping concerning these arrangements is provided.