Since the transposition of the AIFMD into German tax law at the end of 2013, the taxation of closed end alternative investment funds depends on whether such funds are set up as partnership-type investment vehicles (“Investment Partnership”) or corporate-type investment ... (more)
In October 2014, the European Court of Justice (ECJ) ruled that the German lump-sum taxation of non-reporting foreign investment funds according to Sec. 6 of the German Investment Tax Act (GITA) violates the free movement of capital, Art. 63 TFEU. In particular, ... (more)
In their article published on January 28, 2015, Johannes Höring and Karina Kemper discussed the succession to the "van Caster" case. Following the Decision of the European Court of Justice (ECJ) dated October 9th, 2014, in which Sec. 6 of the German Investment ... (more)
