Searching Content indexed under Finance and Banking 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.
19 Sep 2019
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 ...
24 Jun 2019
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.
4 Mar 2019
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").
3 Dec 2018
Obligation To Prepare A Key Information Document For The Distribution Of Alternative Investment Funds (AIF) To Non-Professional Investors (Retail Investors)
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...
1 Feb 2018
Revised EuVECA Regulation Approved
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.
23 Oct 2017
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.
9 Jan 2017
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
28 Sep 2016
Banking And Investment Firm Regulation: European Commission Report On CRD Remuneration Rules
With this report the Commission expresses its views in favour of certain legislative amend-ments of the remuneration rules under CRD IV.
European Union
4 Aug 2016
ESMA Advises On Extension Of Funds Passport To 12 Non-EU Countries: U.S. Generally Deemed Passport Eligible
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.
27 Jul 2016
Brexit – Impact On UK Fund Managers Active In Germany
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.
European Union
4 Jul 2016
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.
27 Jun 2016
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
ESMA Final Report – The Principle Of Proportionality In The Guidelines On Sound Remuneration Policies Under The UCITS Directive And AIFMD Remains In Place
In light of those discussions ESMA's publication regarding the remuneration guidelines for UCITS managers and AIFMs was expected with interest.
European Union
11 Apr 2016
New Legal Regime For Lending By Funds And Other (Unrelated) Amendments To The German Capital Investment Act
With effect of March 18, 2016 the legislator has now implemented into law the new administrative practice of the German Federal Financial Supervisory Authority.
28 Feb 2016
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.
12 Jan 2016
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
ESMA Advice On Third Country AIFMD Passporting
ESMA's advice is a condition for the introduction of the passport by the Commission which generally shall occur within three months following receipt of the advice.
7 Sep 2015
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.
17 Aug 2015
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.
15 May 2015
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