Insights – Tax

New opportunities, familiar challenges: How the Future Financing Act is changing ESOPs

German Parliament adopts VAT Exemption for all Alternative Investment Funds

Real Estate Transfer Tax Implications of the Revised Partnership Law (MoPeG)

Obligation to report Domestic Tax Arrangements pursuant to Sec. 138l et sqq. Tax Code according to the Draft “Growth Opportunities Act” (Wachstumschancengesetz)

Revised Rules on the Taxation of Retained Earnings pursuant to Sec. 34a of the German Income Tax Act according to the Draft “Growth Opportunities Act” (Wachstumschancengesetz)

Share Grants to Employees under the Draft Future Financing Act (Zukunftsfinanzierungsgesetz)

SFDR disclosures and legacy funds

Circular on VAT Exemption for Management of Venture Capital Funds published

SFDR and Principal Adverse Impacts

Federal Ministry of Finance publishes circular on income tax treatment of virtual currencies and crypto tokens