Investmentsteuergesetz

The Investment Tax Reform Act, which has been in force since 1 January 2018, has fundamentally changed the taxation system for investment funds and has been supplemented by two comprehensive guidance letters from the Federal Ministry of Finance. For the now almost 3 trillion euros in assets managed by German investment funds, tax-secure advice is currently more important than ever before.

This new commentary on the InvStG provides accurate answers to the numerous questions. This is ensured by first-class editors and authors who have a firm grasp of the special field from their daily practice. The team consists of more than 30 experts from consultancy, jurisdiction, financial administration, legislation and associations. The commentaries are supplemented by appendices on related areas of law that are useful in practice. These deal not only with the applicable capital taxation regulations of the Income Tax Act, but also with investment management in the commercial and tax balance sheet, special features of investment management in the form of partnerships, the exemption of the management of investment management from turnover tax, special features of real estate transfer tax, investment management in international tax law and the basic principles of supervisory law. The complex law of investment funds is thus comprehensively developed and explained in this work.