With its Decree dated April 26, 2022, the German Federal Ministry of Finance revised its administrative guidelines on the disclosure requirements for foreign investments pursuant to Section 138 (2) of the German Fiscal Code. The Decree replaces the previous decrees dating back to ... (more)
On April 21, 2022, the German Federal Ministry of Finance (Bundesfinanzministerium) published the long-awaited Circular on the treatment of repayments of share capital and equity contributions not made to the share capital by third country (non-EU) corporations. The Ministry thus recognizes ... (more)
On March 31, 2022, the German Federal Financial Supervisory Authority published for consultation a draft of the new version of the fact sheet on the prohibition of blind pool constructions in the German Capital Investments Act (Vermögensanlagengesetz). We present the proposed ... (more)
