On July 13, 2016, the German government passed the draft bill on the implementation of amendments to the EU Mutual Assistance Directive and other measures against base erosion and profit shifting (Entwurf eines Gesetzes zur Umsetzung der Änderungen der EU-Amtshilferichtlinie und ... (more)
Luxembourg has implemented the proposed new fund type. The new fund type is called the “reserved alternative investment fund”, or “RAIF” or “FIAR” for short. It enjoys the same benefits as the specialized investment fund governed by the Law of ... (more)
The Bundesrat approved the new investment tax law on July 8, 2016. This law will govern German and foreign funds receiving German source income and capital gains as of January 1, 2018. With its new concept the Bundesrat puts foreign funds on ... (more)
