Luxembourg has implemented the proposed new fund type. The new fund type is called the “reserved alternative investment fund”, or “RAIF” or “FIAR” for short. It enjoys the same benefits as the specialized investment fund governed by the Law of ... (more)
The Bundesrat approved the new investment tax law on July 8, 2016. This law will govern German and foreign funds receiving German source income and capital gains as of January 1, 2018. With its new concept the Bundesrat puts foreign funds on ... (more)
The German Federal Tax Court has decided in its judgement dated December 16, 2015 that a factor’s liability for the VAT in a factored debt does not cease with the surrender of the proceeds of the debt collection to the original ... (more)
