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Capital Gains Tax
Clyde & Co
The CumEx scandal has been the focus of international public attention ever since the publication of the so-called CumEx files.
P+P Pöllath + Partners
The German Federal Court of Finance revealed its position on the tax treatment of carried interest from business-type fund structures in a judgement of 11 December 2018 (VIII R 11/16).
Arendt & Medernach
Germany is one of the main economies of Europe. In terms of fund distribution it's also one of the key jurisdictions for the Luxembourg market. On January 1st 2018, in Germany, the Tax Law will change in respect to fund taxation.
P+P Pöllath + Partners
In its decision of October 4, 2016 (IX R 43/15), the Federal Fiscal Court finally confirmed the taxation of management participations as capital gains.
Deloitte Luxembourg
On 8 July 2016, the German Investment Tax Reform Act passed the Federal Council of Germany.
P+P Pöllath + Partners
The German Investment Tax Reform Act provides that the management of UCITS and AIFs that are comparable to UCITS is VAT-exempt as of 1 January 2018.
The German and international financial industries and their advisors have come under new pressure to investigate so-called 'cum/ex' trades conducted between 2000 and 2012.
P+P Pöllath + Partners
In our Client Info dated 7 August 2015 we informed on the Discussion Draft of the German Investment Tax Reform Act published by the German Federal Ministry of Finance on 21 July 2015.
P+P Pöllath + Partners
On 21 July 2015, the German Federal Ministry of Finance released a discussion draft for a proposed German Investment Tax Reform Act.
VC-raising through a U.S. entity may result in disclosure of hidden assets.
Jones Day
Stock options are part of the "standard repertoire" in the compensation practice of large companies, particularly in the employment contracts of managing directors, board members, and other top executives.
P+P Pöllath + Partners
A summary of the recently published a decision of the German Federal Tax Court, which states that distributions from a foreign trust to beneficiaries resident in Germany are subject to German gift tax.
Haarmann Hemmelrath & Partner
Previously, in cases where a taxpayer bought several tranches of the same shares at different times and at differing acquisition costs, it was impossible to determine which specific shares were being sold if only one or some of the shares were disposed of.
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