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Searching Content by Dr. Peter Bujotzek from P+P Pollath + Partners ordered by Published Date Descending.
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Final Version Of German Investment Tax Circular Published
On 21 May 2019, the German Federal Ministry of Finance published its long-awaited circular on the German Investment Tax Act in the version effective from 1 January 2018 ...
Germany
24 Jun 2019
2
Amended VAT Exemption For Management Of Alternative Investment Funds (AIF) Effective As Of 1 January 2018
The German VAT provisions regarding the management of investment funds have been inadequate and subject to litigation for many years.
Germany
9 Nov 2017
3
Reform Of The German Investment Tax Act (Investmentsteuergesetz) - June 2016
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.
Germany
27 Jun 2016
4
Reform Of The German Investment Tax Act (Investmentsteuergesetz)
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.
Germany
12 Jan 2016
5
ECJ Decision (C-595/13) Dated 9 December 2015 Regarding VAT Exemption For Management Of Investment Funds
The ECJ made the decision upon a request for a preliminary ruling referred to it by the Hooge Rad of the Netherlands ("Hooge Rad", order for reference dated 21 November 2013).
European Union
16 Dec 2015
6
Reform Of The German Investment Tax Act (Investmentsteuergesetz), Elimination Of Tax-Free Status Of Capital Proceeds From Portfolio Shareholdings
On 21 July 2015, the German Federal Ministry of Finance released a discussion draft for a proposed German Investment Tax Reform Act.
Germany
17 Aug 2015
7
ECJ Decision Dated 7 March 2013 Regarding VAT Exemption Of Advisory Services For Investment Funds
In its decision dated 7 March 2013, the European Court of Justice held that advisory services concerning investment activities of an investment fund, provided by a third party advisor to the management company of the fund, fall within the VAT exemption for the management of investment funds.
Germany
14 Mar 2013
8
Adaption Of Investment Fund Taxation In Connection With AIFM-D
Last week the German Federal Ministry of Finance (BMF) submitted the ministerial draft of a German Act on the Adaption of Investment Fund Taxation in Connection with the AIFM Directive ("Draft") to the associations of the investment industry.
Germany
17 Dec 2012
9
ECJ Decision Dated 19 July 2012 Re-garding VAT On Portfolio Management
In a decision dated 19 July 2012, the European Court of Justice ("ECJ") held that portfolio management services, is subject to value added tax (VAT).
European Union
3 Aug 2012
10
New Germany - Luxembourg Tax Treaty
On 23 April 2012 the Federal Republic of Germany and the Grand Duchy of Luxembourg signed a new Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital ("Treaty").
Germany
29 May 2012
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