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Searching Content indexed under Financial Services by P+P Pollath + Partners ordered by Published Date Descending.
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Federal Court Of Finance Decision Confirms Possibility Of A Tax-Neutral Repayment Of Contributed Equity By Non-EU Corporations
It remains to be seen, which specific evidence will have to be provided in order to prove a tax-neutral repayment of contributed equity.
Germany
19 Sep 2019
2
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
3
Remedies During And After Public Takeover Offers In Germany – Development Lines Of The Case Law Regarding Top-Up Payments
The most interesting question with respect to public takeover offers is most probably that of the consideration offered.
Germany
4 Mar 2019
4
German Placement Agents Under German Art. 3 MiFID II Exemption: New German Rules To Comply With MiFID II
The Federal Ministry for Economic Affairs and Energy has now published the long-awaited draft law revising the German Placement Agent Regulation ("FinVermV").
Germany
3 Dec 2018
5
Draft Circular On Investments Of German Pension Funds
In summary, the draft provides alterations for investments in alternative investment funds for affected investors as follows.
Germany
9 Jan 2017
6
Impending End Of The National Private Placement Regime In Germany For Managers From Passport-Eligible Non-EU States (Including The USA, Guernsey, Jersey And Switzerland)
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
Germany
28 Sep 2016
7
ESMA Calls For Common EU Harmonized Legal Framework For Loan-Originating Funds
ESMA's advice focuses on loan origination and does not seem to cover AIFs which buy and restructure loans.
European Union
13 Apr 2016
8
BaFin's New Administrative Practice On Loan Originating Funds
The German Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht, "BaFin") today announced changes to its administrative practice with regard to loan origination by investment funds.
Germany
15 May 2015
9
New Insurance Ordinance Adopted
Bill C-18, entitled the Agricultural Growth Act, received Royal Assent on February 25, 2015, and will come into force on a day to be fixed by order of the Governor in Council.
Germany
2 Mar 2015
10
Draft Of A New Investment Ordinance
The Federal Ministry of Finance published today for consultation purposes a draft regulation amending the investment ordinance.
Germany
30 May 2014
11
KAGB-Amendments: Changes To Distinction Between Open-Ended And Closed-Ended AIFs
The German Federal Cabinet approved a government draft on the legislation to adapt the laws on the financial market.
Germany
30 Apr 2014
12
Update AIFM Tax Act
The German Act on the Adaption of Investment Fund Taxation in Connection with the AIFM Directive (the "AIFM Tax Act") did not pass the legislative process prior to the Federal Election. Initially, it was envisaged that the AIFM Tax Act should enter into force on 22 July 2013.
Germany
1 Nov 2013
13
BaFin-FAQ Eligible Assets
Recently the AIFM Transformation Act which, inter alia, has replaced the German Investment Funds Act by the German Capital Investment Act .
Germany
1 Aug 2013
14
German Act On The Adaption Of Investment Fund Taxation In Connection With AIFM-D Have Ceased Temporarily
The German Act on the Adaption of Investment Fund Taxation in Connection with the AIFM Directive has been passed.
Germany
9 Jul 2013
15
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
16
ESMA Final Report: Guidelines On Sound Remuneration Policies Under The AIFMD
Following the consultation paper dated September 28, 2012, the European Securities and Market Authority published on February 11, 2013 its final report on guidelines relating sound remuneration policies under the AIFMD.
Germany
6 Mar 2013
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