In October 2014, 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. In particular, ... (more)
In their article published on January 28, 2015, Johannes Höring and Karina Kemper discussed the succession to the "van Caster" case. Following the Decision of the European Court of Justice (ECJ) dated October 9th, 2014, in which Sec. 6 of the German Investment ... (more)
The Luxembourg Tax Administration has published the final circular regarding clarification on the tax treatment of limited partnerships. The Tax Administration provides interpretation and clarification regarding both types of limited partnerships, ”Société en Commandite Simple“ (SCS) and "Société en Commandite ... (more)
