Investment Management

February 14, 2024

At the end of last year, the Federal Ministry of Finance published the application decree on the CFC Act. There is positive news to report: (1) Investors, for whom the attributed income does not trigger a tax liability, do not ... (more)

January 30, 2024

In our beinformed dated October 4, 2023, we presented the intended changes to the previous interest rate cap regulations and the introduction of the so-called interest rate cap through the Act to Strengthen Growth Opportunities, Investment and Innovation as well as ... (more)

January 30, 2024

In October, the EU Parliament, the Council and the Commission concluded the trilogue negotiations on the AIFMD review. The negotiated text of the draft directive amending the AIFMD and the UCITS Directive is expected to be adopted by the EU ... (more)

December 4, 2023

In August, the Federal Cabinet passed the government draft of the Act on the Financing of Future-Proof Investments (Financing for the Future Act). Among other things, the Act was intended to amend the German Investment Code in order to create ... (more)

October 23, 2023

The extensive draft (just under 280 pages) for a law to strengthen growth opportunities, investment and innovation as well as tax simplification and tax fairness (Growth Opportunities Act) contains a number of changes that are important for the real estate ... (more)

September 6, 2023

In January of this year, we had reported on the draft of the equitable/fairness and simplification regulation of the German Federal Ministry of Finance with regard to investment funds that segregate illiquid assets into so-called side pockets (our beinformed dated ... (more)

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