This beinformed addresses certain decisions by the German Supreme Tax Court and administrative practices of the German tax authorities, all of which are important within the context of tax filing procedures in connection with investment products. Special issues discussed in this Newsletter are the origination of expenses, impact of F/X changes of non-Euro investments, repayment of capital from non-EU corporations, depreciation in the supplementary tax balance sheet of partners in a partnership as well as deemed distributed income of investment funds.