Investment Management

June 21, 2022

Two weeks ago, the supreme tax authorities of the federal states published their decrees on the application of § 1(2)(a) of the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz) for changes in the shareholder partnerstructure of partnerships and § 1(2)(b) of the Real ... (more)

May 17, 2022

With its Decree dated April 26, 2022, the German Federal Ministry of Finance revised its administrative guidelines on the disclosure requirements for foreign investments pursuant to Section 138 (2) of the German Fiscal Code. The Decree replaces the previous decrees dating back to ... (more)

May 17, 2022

On April 21, 2022, the German Federal Ministry of Finance (Bundesfinanzministerium) published the long-awaited Circular on the treatment of repayments of share capital and equity contributions not made to the share capital by third country (non-EU) corporations. The Ministry thus recognizes ... (more)