Repayments from the contribution account for tax purposes (sec. 27 of the German Corporate Tax Act) can be received tax-neutral at the investor's level if the requirements of sec. 27 of the German Corporate Tax Act are met. This regulation does not include ... (more)
According to a proposed amendment of the Investment Code, newly set-up AIFs will qualify as open-ended AIFs if shares or units are redeemed at the request of its investors prior to the commencement of its liquidation phase or wind-down. The ... (more)
In order to provide you with assistance when working with the AIFMD, we created a collection of links to the body of legislation on the regulation of alternative investment fund managers. The collection provides quick access to the AIFM Directive, Level 2 measures ... (more)
