In a recently published decision, the German Federal Fiscal Court (BFH) ruled in a preliminary proceeding that the German thin cap regulations (“Interest Barrier Rule“) may violate the principles of fair taxation as laid down in the German Constitution. The ... (more)
We are delighted to announce that Chambers Europe 2014 again recognizes both of our name partners, Herr Dr. Carsten Bödecker and Carsten Ernst, as 'Leaders in their Fields' for 'Investment Funds: Germany'. Since 1999, Chambers and Partners have been researching the legal ... (more)
German fiscal authorities have published guidance on some issues regarding the new German Investment Tax Act particularly with regard to the scope of the new category of investment funds. be informed discusses some of the notable aspects. Our beinformed published ... (more)