Investment Management

December 13, 2019

On November 29, 2019, the so-called Annual Tax Act 2019 passed the German Bundesrat (upper house) and is expected to be enacted before the end of this year. The Act introduces, inter alia, the requirement to capitalise fund structuring costs, ... (more)

December 6, 2019

In its judgement of May 22nd, 2019 (I R 11/19) the German Federal Tax Court decided that in certain cases the German controlled foreign company (CFC) taxation may violate EU law. The judgement concerned controlled-company income from invested capital (so called Zwischeneinkünfte mit ... (more)

October 24, 2019

The law journal "Die Unternehmensbesteuerung" has published an article written by our partner Dr. Carsten Bödecker on the new German Investment Tax Act. Carsten Bödecker highlights certain aspects of the circular on the Investment Tax Act published by the German ... (more)

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