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 Court affirmed a stay of execution of the tax assessment notice for the claimant and specified the demands for such a suspension until the final decision (BFH, I B 85/13, dated 18 December 2013). Affected taxpayers should take all measurers to keep their assessments open and to stay the execution of their tax assessment notice.scope of the new category of investment funds. beinformed discusses some of the notable aspects.