Germany is currently busy implementing the Alternative Investment Fund Managers Directive 2011/61/EU ("AIFMD") into German domestic law. In July 2012, the German legislator published an initial discussion draft of the legislation implementing the AIFMD into domestic law, the German Investment ... (more)
German-Luxembourg Fund Forum: Initial experience with the implementation of AIFMD The AIFMD implementation still leaves open issues for the Investment Management industry. We would like to shed some light on hot topics and discuss these with leading experts from the ... (more)
The European Court of Justice (ECJ) ruled that the German lump-sum taxation of non-reporting foreign investment funds according to Sec. 6 of the German Investment Tax Act (GITA) violates the free movement of capital, Art. 63 TFEU. Although the German lump-sum ... (more)
