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Carried interest schemes for asset managers

During the last decade, the shape and source of capital flows and investment have fundamentally shifted. Private capital continues to flow into all asset classes including real estate, infrastructure, private credit, and...more

Investmentfonds im Fokus: Neue Wegzugsbesteuerung – eine Falle für Investoren?

Mit der Erweiterung der Wegzugsbesteuerung auf (Spezial-)Investmentanteile für Wegzüge nach dem 31. Dezember 2024 könnte künftig eine Vielzahl von Steuerpflichtigen bei einem Wegzug aus Deutschland der Besteuerung bisher...more

Investment Funds in Focus: New German Exit Tax – A Trap for Investors?

With the extension of the exit tax to (special) investment fund shares for relocations after December 31, 2024, a large number of taxpayers may soon face taxation on previously unrealized hidden reserves when moving out of...more

Key takeaways from the Automotive Finance Webinar and Client Roundtable

On 16 November 2022, Hogan Lovells hosted an Automotive Finance webinar and client roundtable, discussing recent developments and future trends in automotive finance. The event featured a key note speech from Jochen Gehrke...more

Mezzanine-Finanzierungen rücken wieder ins Blickfeld

Trotz der verschlechterten wirtschaftlichen Lage hat es im Laufe des Jahresverhältnismäßig wenige Kapitalerhöhungen deutscher börsennotierter Gesellschaften gegeben. Dies liegt unter anderem daran, dass viele Unternehmen...more

Temporary Solidarity Contribution concerning the Oil, Gas, Coal and Refinery Sectors

The European Commission has published its proposal for a Council regulation on an emergency intervention to address high energy prices. Besides establishing a regime for demand reduction and a cap on market revenues from...more

With a New Year, Brings a New Rate . . . The Transition from LIBOR Is Now Here

In March 2021, the Financial Conduct Authority (FCA) and the ICE Benchmark Administration, the administrator of LIBOR, announced that sterling, euro, Swiss franc and Japanese yen LIBOR panels, as well as panels for one-week...more

Tax relief measures in consideration of effects of the coronavirus announced by the German Federal Ministry of Finance in a letter...

The Federal Ministry of Finance has issued today to the tax authorities of the German federal states a letter in which it deals with possible actions in order to tackle undue hardships which have already been and will be...more

Key points of the draft bill of the Economic Stabilisation Fund Act (WStFG)

Over the past few days, the Federal Ministry of Finance has prepared the draft bill of a law to establish an economic stabilisation fund (the "Stabilisation Fund"). ...more

3/23/2020  /  Germany
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