In February 2015, the German Federal Ministry of Finance published a circular clarifying the procedure that allows an investor to provide sufficient information in order to avoid lump-sum taxation after the European Court of Justice (ECJ) ruled that the German ... (more)
On Wednesday, March 2, 2016, bepartners presented the German-Luxembourg Fund Forum 2016 at the Golf-Club Grand-Ducal in Luxembourg on Alternative Investments with two presentations and subsequent panel discussions. Alexander Skowronek and Carsten Ernst gave an overview on legal and tax issues ... (more)
The government draft of the Act implementing UCITS V provided that open-ended funds were permitted to restructure and prolongate previously acquired loans. However, the German open-ended special AIFs were excluded from that general permission. The Financial Committee of the German Bundestag ... (more)