Investment Management

March 7, 2016

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)

March 7, 2016

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)

March 1, 2016

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)

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