Tax Exemption Of Foreign Private Equity Funds In Germany
Mondaq Business Briefing › Germany Law Articles in English (2012)
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Tax Exemption Of Foreign Private Equity Funds In Germany
All grist to the mill of Luxembourg limited partnerships?
A recent decision of the German High Tax Court (Bundesfinanzhof, in short BFH) is causing a major uproar among the German private equity houses and is likely to have a substantial impact - far beyond the tax implications for current fund structures - on the future of the German private equity business. From a mere investor perspective the message of the court decision sounds rather positive, as the BFH1 ruled that any income derived by German tax resident investors in a UK-based...See the full content of this document
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