Shortly after the French anti-abuse rule for the Parent-Subsidiary-Directive was declared void because it was contrary to European law, the German rule is next. In the joined cases C-504/16 (Deister Holding) and C-613/16 (Juhler Holding), the European Court of Justice ... (more)
In light of the ECJ ruling in "Fiscale Eenheid X", Germany has amended the scope of the VAT exemption for management services of investment funds. As of January 1, 2018 the management of UCITS within the meaning of Sec. 1 ... (more)
On December 21,, 2017, the German Federal Financial Supervisory Authority ("BaFin") published a guidance paper setting forth the BaFin's view with regard to the assignment of responsibilities of the AIF and the AIFM. Following a public consultation in early 2017, the ... (more)
