German fiscal authorities have published guidance on the eligibility of alternative investment funds as an investment for vehicles characterized as investment funds within the meaning of the German Investment Tax Act. Our beinformed published on June 11, 2014, is ready for ... (more)
Up to now, two different grandfathering regimes exist for the application of the German Investment Tax Act (“GITA“) to foreign investment funds. The German Federal Ministry of Finance has now aligned both regimes in an Ordinance dated May 22, 2014. This ... (more)
Two articles by Holger Hartmann and Benedikt Schewe have been published German Federal Fiscal Court: German thin cap rules might violate the Constitution In their article published on May 2, 2014, Holger Hartmann and Benedikt Schewe explain the effects of the German ... (more)
