The German Parliament passed the German Act to Combat Tax Avoidance (Steuerumgehungsbekämpfungsgesetz) at the end of April. The focus of this Act is the fight against the concealment of commercial activities through companies domiciled abroad (see also our beinformed Newsletter dated 15 February 2017). Moreover, Article 10 is the first law to amend the German Investment Tax Reform effective as of 2018 (see also our beinformed Newsletter dated 12 July 2016, German Investment Tax Reform – Changes for German and Foreign Funds as of 2018). In the following Newsletter, we would like to introduce and analyze the amendments of the Investment Tax Reform effective as of 1 January 2018.