News from the regulatory world include two innovations and one standstill: On March 27, 2014, the European Commission presented its proposal for a revision of the Institutions for Occupational Retirement Provision Directive. On April 1, 2014, the European Parliament and the European ... (more)
Repayments from the contribution account for tax purposes (sec. 27 of the German Corporate Tax Act) can be received tax-neutral at the investor's level if the requirements of sec. 27 of the German Corporate Tax Act are met. This regulation does not include ... (more)
According to a proposed amendment of the Investment Code, newly set-up AIFs will qualify as open-ended AIFs if shares or units are redeemed at the request of its investors prior to the commencement of its liquidation phase or wind-down. The ... (more)
