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German Federal Fiscal Court confirms Taxation of Income from Cryptocurrencies

In a landmark decision, the German Fiscal Court (Bundesfinanzhof – BFH) confirmed that capital gains from the sale of cryptocurrencies are subject to income tax. The BFH considers cryptocurrencies to be ‘other assets’...more

Germany – New Regulation (KryptoFAV) Enables Issuance of Digital Fund Units on the Blockchain

The new German Regulation on Crypto Fund Units (Verordnung über Kryptofondsanteile – KryptoFAV) introduces the possibility to issue units of German investment funds digitally as so-called Crypto Fund Units. ...more

New Pre-marketing Rules for Alternative Investment Funds in Germany

On August 2, 2021, a new pre-marketing regime for alternative investment funds (AIFs) promoted and distributed in Germany will come into force with the Fund Domicile Act making changes to the German Capital Investment Code....more

An Overview of German Legislative Initiatives Impacting Asset Managers and Financial Service Providers in Germany and Abroad

In this OnPoint we will look at some of the upcoming German legislative initiatives that will impact asset managers and financial services providers in Germany and abroad. We will cover the following items: Fund Domicile...more

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