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By Daniel Wiedmann
The German Federal Government enacted a Regulation amending the German Foreign Trade Ordinance on 12 July 2017.
By Sebastian Käpplinger, Robert Eberius
On June 26, 2017 the Act for the Implementation of the Fourth EU Anti-Money Laundering Directive, for the execution of the EU Funds Transfer Regulation and for the reorganization of the central department...
By Georg Greitemann, Sebastian Käpplinger
On 26 June 2017, the new German anti money laundering act has entered into force. The act provides for the establishment of a German transparency register.
By Uwe Bärenz, Jens Steinmüller
During calender week 24, the German Federal Ministry of Finance (BMF) commented on the determination of the applicable partial exemptions with respect to investment funds...
By Maximilian Haag
In the near future, international data exchange in tax matters will revolutionize taxation procedures in Germany and other countries.
By Barbara Koch-Schulte, Benedikt Hohaus
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.
By Uwe Bärenz, Jens Steinmüller
In summary, the draft provides alterations for investments in alternative investment funds for affected investors as follows.
By Daniel Wiedmann
With our Client Update dated 7 July 2016 we informed on the ministerial draft for a proposed Ninth Amendment of the German Act against Restraints of Competition...
By Patricia Volhard, LL.M., Benjamin Letzler
Non-EU managers from countries not yet regarded as passport-eligible may continue to market in Germany on the basis of the national private placement regime
By Jin-Hyuk Jang, Benjamin Letzler
With this report the Commission expresses its views in favour of certain legislative amend-ments of the remuneration rules under CRD IV.
By Patricia Volhard, LL.M., Eric Olmesdahl
Other than in their previous advice they now suggest that the U.S. is generally a country eligible for the passport subject to certain restrictions.
By Daniel Wiedmann
On 1 July 2016, the German Federal Ministry of Economic Affairs and Energy published a draft for a proposed Ninth Amendment of the German Act against Restraints of Competition (the "Draft").
By Patricia Volhard, LL.M., Jin-Hyuk Jang
On June 23, 2016, the UK electorate voted in a referendum by 51.9% to 48.1% to leave the EU. The actual departure from the EU will be preceded by complex negotiations.
By Stephan Viskorf
The coalition's agreement of June 20, 2016 heralds the provisional end of a reform pro-cess that has lasted more than 18 months.
By Ronald Buge, Dr. Peter Bujotzek
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.