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)
In our beinformed dated February 14, 2018, we presented a decision of the European Court of Justice (joint cases C 504/16 „Deister Holding“ and C 613/16 „Juhler Holding“) stating that the German anti-abuse rule of Section 50d (3) of the German Income Tax ... (more)
