Under the previous administrative practice, the German Banking Act prohibited German alternative investment funds (AIF) from granting loans as this was deemed to be “banking business” and thus required a banking license. Under the new administrative practice, the granting of ... (more)
Germany and France recently signed an amending protocol to the existing double tax treaty. Unexpectedly, the taxation of capital gains from the sale of shares in real estate investment companies has been changed. Under the existing treaty, such capital gains ... (more)
Rules and Reality – The new Investment Regulation, the future of the German Investment Tax Act and options for investors in a low interest environment The Landesbank Berlin Investment GmbH and bepartners invite institutional investors to the Classic Remise in ... (more)