In Light of Recent Events: The AIFM Will Also Have to Express an Interest in the Pre-Marketing of “Its” AIFs in the Future

Leave a Comment / AIFM, LEGAL, LUXEMBOURG, TAX, GENERAL

Background: Following the proposal of the European Commission for a Directive of the European Parliament and of the Council amending Directive 2009/65/EC [UCITS] of the European Parliament and of the Council and Directive 2011/61/EU [AIFMD] of the European Parliament and of the Council with regard to cross-border distribution of collective investment funds (2018/0041 (COD)[1], published on …

In Light of Recent Events: The AIFM Will Also Have to Express an Interest in the Pre-Marketing of “Its” AIFs in the Future Read More »

EVENT: AIQUNITED 19.03.2018

Leave a Comment / DIRCTORS OFFICE, LEGAL, LUXEMBOURG, MiFIDII, PRIIPs, TAX, GENERAL

Ladies and Gentlemen, we would like to invite you to our event on Monday, 19.03.2018 at 18:30. Please find the program of the evening in the following: Greeting and Tax Update: Peter Kleingarn, Managing Partner AIQUNITED Luxembourg (in German) MiFID II/PRIIPS, General Data Protection Regulation and Transparency Register: Harald Strelen, Partner AIQUNITED Luxembourg (in German) …

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EVENT: Fondsbesteuerung 2018 – Praxisbericht und Gestaltungsüberlegungen (German)

Leave a Comment / GENERAL

Ladies and Gentleman, we would like to invite you to the event “Fondsbesteuerung 2018 – Praxisbericht und Gestaltungsüberlegungen” (in German language) on 1 March 2018 at Frankfurt. Harald Strelen  will be one of the speakers and present Luxembourg investment vehicles.   Please find further details and the registration form (in German) in pdf below.   …

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MiFID II – PRIIPs – GDPR – Transparency Register & No End in Sight for Luxembourg Investment Funds

Leave a Comment / DIRCTORS OFFICE, Investmentfonds, LEGAL, LUXEMBOURG, MiFIDII, PRIIPs, TAX, GENERAL

Since the beginning of the year, at least two new regulatory gems have been added to the Luxembourg investment fund community. In the following, we would like to reiterate their effects on Luxembourg investment funds. First, there is the second Directive 2014/65/EU on markets in financial instruments (“MiFID II”), immediately followed by the Regulation (EU) 1286/2014/EU[1] on …

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Event 06.02.2018 – German Real Estate Investors’ Council

Leave a Comment / LUXEMBOURG, GENERAL

Dear Sir or Madam,   we would like to point out the following event to you: https://www.ic-icf.com/en/events/1st-german-real-estate-investors-council-english/#1467139030907-16191e27-030c   We will present the fiscal and legal requirements of real estate transactions from a Luxembourg perspective and would be happy to meet you there.   See you soon, Your AIQUNITED team

German Withholding Tax on Distributions Made to Luxembourg Companies

Leave a Comment / LEGAL, LUXEMBOURG, Quellensteuer, TAX, GENERAL

CJEU Deems German Anti-Abuse Rule Set Forth in Paragraph 50d(3) of the EStG an Infringement   Executive Summary One of the most unfortunate German tax legislations was deemed an infringement by the Court of Justice of the European Union (CJEU) on December 20, 2017: Paragraph 50d(3) of the German Income Tax Act (Einkommensteuergesetz, EStG) pertaining to the …

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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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Das Investmentsteuerreformgesetz und luxemburgische Fonds – Wer ist eigentlich zuständig?

Leave a Comment / LEGAL, TAX, GENERAL

Mit dem Näherrücken des 1. Januar 2018 und damit dem Inkrafttreten des Investmentsteuerreformgesetzes (InvStRefG) vom 19. Juli 2016 tickt die Uhr für Investmentfonds und KVGs nicht nur in „materieller“ Hinsicht. Stichwort: Anpassung der Investmentfonds-Bedingungen, um in den Genuss von Teilfreistellungen zu gelangen. Es stellt sich auch die Frage, wer für etwaige Maßnahmen, Meldungen und Steuererklärungen …

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