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Hofstatt 1
By Robert Eberius, André Blischke
As of January 1, 2018, AIFM registered under § 2 (4) of the German Capital Investment Code or the EuVECA Regulation are obliged to create a standardized three-page information sheet...
By Jens Steinmüller, Uwe Bärenz
On December 12, 2017, the German Federal Financial Services Supervisory Authority published the final version of the long-awaited new investment circular for pension funds
By Georg Greitemann
Congratulations! You plan to become managing director (Geschäftsführer) of a German limited liability company (a "GmbH").
By Dr. Andreas Rodin, Dr. Peter Bujotzek
The German VAT provisions regarding the management of investment funds have been inadequate and subject to litigation for many years.
By Andreas Richter, Mareike Krämer
We have summarized the most important changes in more detail below.
By Fabian Euhus, Sebastian Käpplinger
The European Parliament and now also the Council have approved a revision of the EuVECA Regulation. The revised EuVECA Regulation contains some important changes for managers of EuVECA funds.
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
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