Investmentsteuergesetz

German Investment Tax Act vs. German Foreign Tax Act

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Precedence of the German Investment Tax Act Over the German Foreign Tax Act Under the ATAD Implementation Act Background On 25 June 2021, the German Federal Council (Bundesrat) approved the Act on the Implementation of the Anti-Tax Avoidance Directive, which had already been published in the Federal Law Gazette (Bundesgesetzblatt) on 30 June 2021. 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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Access to and use of this website is subject to the following terms (“Terms of Use”). By accessing the website, visitors accept the Terms of Use in force at the time of their visit. AIQUNITED reserves the right to modify the Terms of Use at its sole discretion and without prior notice. Visitors are responsible for consulting the Terms of Use in force at the time of use of the website.

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