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Exemptions Capital Contributions

Goodwin

Luxembourg Administrative Court Decision: Parent-Subsidiary Exemption and Account 115 Contributions

Goodwin on

On March 31, 2022, the Luxembourg Administrative Court of Appeal ruled that, in order to determine the minimum acquisition value of a participation for the purposes of the Luxembourg parent-subsidiary exemption, the...more

Dechert LLP

German Investment Taxation – Reform Ahead

Dechert LLP on

The German Ministry of Finance (Bundesfinanzministerium) circulated a discussion draft bill on the reform of fund taxation (‘Draft Bill’) on 22 July 2015. The Draft Bill contains significant changes to the German tax...more

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