{"version":"1.0","provider_name":"Aiqunited","provider_url":"https:\/\/aiqunited.com\/de\/","author_name":"admin","author_url":"https:\/\/aiqunited.com\/de\/author\/noe_uxpyjpih\/","title":"German Foreign Tax Act and Luxembourg Funds - Aiqunited","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"jGp6aWxnJ1\"><a href=\"https:\/\/aiqunited.com\/de\/editorial\/german-foreign-tax-act-and-luxembourg-funds\/\">German Foreign Tax Act and Luxembourg Funds<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/aiqunited.com\/de\/editorial\/german-foreign-tax-act-and-luxembourg-funds\/embed\/#?secret=jGp6aWxnJ1\" width=\"600\" height=\"338\" title=\"&#8222;German Foreign Tax Act and Luxembourg Funds&#8220; &#8211; Aiqunited\" data-secret=\"jGp6aWxnJ1\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/aiqunited.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/aiqunited.com\/wp-content\/uploads\/2023\/09\/pexels-javon-swaby-2783862-scaled.jpg","thumbnail_width":2560,"thumbnail_height":1707,"description":"Executive Summary Seit dem 01.01.2022 k\u00f6nnen in Deutschland ans\u00e4ssige Investoren in luxemburgische Investmentfonds der Hinzurechnungsbesteuerung nach dem deutschen Au\u00dfensteuergesetz unterliegen, wenn der Investmentfonds \u00fcber nicht in Deutschland ans\u00e4ssige Tochtergesellschaften in Wirtschaftsg\u00fcter investiert. Die Hinzurechnungsbesteuerung findet Anwendung, wenn ein in Deutschland ans\u00e4ssiger Investor zusammen mit ihm nahestehenden Personen eine ausl\u00e4ndische Tochtergesellschaft des Investmentfonds beherrscht, die Tochtergesellschaft [&hellip;]"}