Investment Management

July 21, 2022

In our beinformed of 15 December 2020, we already reported on the German Fund Jurisdiction Act, the objective of which was to make Germany more attractive as a fund location through a series of tax measures. One of these measures was ... (more)

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)