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
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
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
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