On December 20, 2017, the European Court of Justice (joint cases C 504/16 "Deister Holding" and C 613/16 "Juhler Holding") decided that the German anti-abuse rule of Section 50d (3) of the German Income Tax Act in the version of 2007, which denies refunds ... (more)
In October 2017, the German Federal Financial Supervisory Authority (BaFin) submitted a draft of an interpretative decision commenting on the question whether, under the German Capital Investment Code, investment funds can also be acquired as real estate companies for open-ended ... (more)
On Thursday, April 19, 2018 bepartners presented the 6th German-Luxembourg Fund Forum at the Golf-Club Grand-Ducal in Luxembourg on "Substance: What is required from a tax and regulatory perspective?". Harald Kuhn and Carsten Ernst gave an overview on regulatory and ... (more)
