On September 30, 2015, the European Commission adopted a draft amendment to the Level 2 Delegated Regulation for Directive 2009/138/EU. The draft amendment will establish infrastructure as a separate asset class within the market risk module. The capital requirements for investments financed ... (more)
In clarifying when the transfer of an indirect interest holder in a real estate holding partnership would result in a taxable event pursuant to § 1 (2a) of the German Real Estate Transfer Tax Act, the legislator is reacting to the ... (more)
We are delighted to announce that ITR Worldtax 2016 recognizes Bödecker Ernst & Partner as a 'Leading Tax firm' in Germany. A client: "I have always been impressed with Bödecker & Ernst's extensive knowledge of both German and US tax ... (more)
