MiFID II has introduced a set of new requirements for investment firms as “producers” of investment products and for placement agents as “distributors” of such products. Most of the requirements set forth in MiFID II are provided in connection with ... (more)
With the German investment tax reform come many changes. In addition to dividend and real estate income, there is one other form of taxable income that, until now, has been not been in the center of attention as much: other ... (more)
Under its tax regime, Germany grants a tax exemption only for domestic funds but not for foreign funds. The Fiscal Court Munster (20/04/2017,10 K 3059/14 K) ruled that this is in line with the EU freedoms because the situation of ... (more)
