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Update 3.0: Future Financing Act – Focus on Employee Participation

With the start of the new year on January 1, 2024, the majority of the Future Financing Act (“ZuFinG”) – highly anticipated by the German start-up scene in particular —came into force. One of the ZuFinG’’s legislative...more

Update on Tax, Investment Funds and Real Estate Law - The VAT Exemption for Alternative Investment Funds Is Coming Soon

Management services for alternative investment funds (AIFs) will be free from value-added tax (VAT) starting in 2024. This is good news for Germany as a fund location because there will finally be alignment with the more...more

BMF überarbeitet Anwendungsschreiben zum InvStG – Immobiliengesellschaften bei gleichzeitiger Fondsqualifikation für...

Ende 2019 legte das BMF den Entwurf für eine Änderung des Anwendungsschreibens zum Investmentsteuergesetz vor, der das bestehende Anwendungsschreiben insbesondere um Aspekte von Spezial-Investmentfonds (sog....more

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