June 25, 2020
New draft circular of the Federal Ministry of Finance on special investment funds

After the Federal Ministry of Finance already discussed a first partial draft with the associations in December 2019, last week a new partial draft for the long-awaited amendment to the Circular on the German Investment Tax Act of May 21, 2019, was sent for consultation to the associations. The amendment is intended in particular to clarify questions in connection with the regulations for special investment funds (Chapter 3). We highlight some particularly important aspects of the new draft in our beinformed.

Note: This newsletter is only available in German language.