At the beginning of 2018, a new German investment taxation regime entered into force (German Investment Tax Reform 2018). Under the new law, a new intransparent taxation regime for mutual investment vehicles and their...more
6/14/2018
/ Deadlines ,
German Investment Tax Act (GITA) ,
Germany ,
Investment Funds ,
Management Companies ,
Mutual Funds ,
Private Equity Funds ,
Publicly-Traded Companies ,
Real Estate Investments ,
Required Documentation ,
Share Classes ,
Tax Reform
Germany is the largest inbound market for alternative and traditional fund investments by institutional investors in the European Union. German insurers, pension funds, pension schemes (Versorgungswerke), corporate investors...more
10/10/2017
/ Asset Management ,
Capital Markets ,
EU ,
Financial Services Industry ,
German Investment Tax Act (GITA) ,
Germany ,
Inbound Investments ,
Institutional Investors ,
Insurance Industry ,
Investment Funds ,
Pension Funds ,
Pension Schemes ,
Solvency II
Pursuant to the new German investment tax act (GITA) that will take effect of 1 January 2018, domestic and foreign resident investment funds may become subject to German corporate income tax with various German source income...more
9/13/2017
/ AIFs ,
Corporate Taxes ,
Dividends ,
Domestic Corporations ,
Foreign Corporations ,
German Investment Tax Act (GITA) ,
Germany ,
Interest Income ,
Investment Funds ,
Partnerships ,
Registration Requirement ,
Withholding Tax