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German Investment Tax Act (GITA) Germany

McDermott Will & Emery

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

McDermott Will & Emery on

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

Dechert LLP

COVID-19 Coronavirus Business Impact: German Tax Administration Provides COVID-19 Coronavirus Temporary Relief for Investment...

Dechert LLP on

The recent volatility in capital markets during the COVID-19 pandemic has created the risk that investment funds may be passively breaching investment restrictions that apply to them under the German Investment Tax Act....more

Dechert LLP

Investment Funds Update - Europe: Legal and regulatory updates for the funds industry from the key asset management centres and...

Dechert LLP on

BMF starts consultation of tax circular on investment tax act with associations - The BMF (Federal Ministry of Finance) sent an updated draft tax circular on 15 June 2018 to industry associations. The updated draft...more

Dechert LLP

Is your Fund Documentation ready for the German Investment Tax Reform? – Transposition Deadline 30 June 2018 to be observed

Dechert LLP on

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

Dechert LLP

Financial Services Quarterly Report - Third Quarter 2017: Regulatory and Investment Tax Law Changes Create Opportunities for...

Dechert LLP on

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

Dechert LLP

New guidance to register as “privileged” domestic or foreign investment fund under German investment taxation law

Dechert LLP on

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

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