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German Foreign Tax Act and Luxembourg Funds

German Foreign Tax Act and Luxembourg Funds, Peter Kleingarn

German Foreign Tax Act and Luxembourg Funds Publishing with authorisation of Agefi, Avril 2023 Effective 1 January 2022, investors in Luxembourg investment funds resident in Germany may be subject to controlled foreign corporation (CFC) rules under the German Foreign Tax Act if the investment fund invests in assets through subsidiaries not resident in Germany. CFC …

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