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Searching Content indexed under Capital Gains Tax by P+P Pollath + Partners ordered by Published Date Descending.
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Federal Court Of Finance Judgement On Carried Interest From Business-Type Private Equity Funds
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).
Germany
6 Jun 2019
2
Positive Shift Regarding Taxation Of Management Participations
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.
Germany
31 Jan 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
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
6
Taxation Of Trust Distributions In Germany
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.
Germany
13 Feb 2013
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