Peter Kleingarn

ATAD III The Directive Proposal for Reporting Requirements Applicable to Shell Companies

Leave a Comment / ATAD III, Regulations, Reporting Requirements Applicable to Shell Companies, TAX, GENERAL

ATAD III Knocking on Luxembourg’s Door: The Directive Proposal for Reporting Requirements Applicable to Shell Companies On 22 December 2021, the European Commission published a proposal for a Directive introducing rules against the use of shell companies in the European Union (Directive 2021/0434, hereafter the “Proposal”). The Proposal is also known in practice as …

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BMF-Schreiben zu Teilfreistellungen nach dem Investmentsteuergesetz 2018

Leave a Comment / TAX, GENERAL

Das Bundesministerium der Finanzen („BMF“) hat in seinem Schreiben an den BVI vom 14.6.2017 Fragen zur Bestimmung der Teilfreistellungssätze nach § 20 Investmentsteuergesetz ab 1.1.2018 („InvStG“) beantwortet (GZT IV C + – S 1980-1/16/10010:001). 1. Hintergrund Ab 2018 sind Investmentfonds mit ihren Erträgen aus deutschen Vermögenswerten grundsätzlich steuerpflichtig. Deutsche Anleger in Investmentfonds können ab 2018 …

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