Private Equity Magazin

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European Court of Justice overturns Anti-Money Laundering Directive

The European Court of Justice (ECJ) has declared parts of the Anti-Money Laundering Directive invalid in a ruling issued on November 22, 2022. Specifically, this concerns a provision pursuant to which information on beneficial owners of companies must be accessible to the public in all cases. This measure was intended to prevent money laundering and terrorist financing....
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SFDR disclosures must be made in new format beginning Jan. 1, 2023

For funds according to Art. 8 and Art. 9 SFDR, new requirements regarding the content and format of sustainability information will apply from 2023 and must be complied with. Corresponding models are already available....
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Compulsory Share – German Federal Court of Justice specifies requirements for the application of foreign inheritance law

Dealing with potential claims to a compulsory share is regularly a crucial issue in estate planning. This is particularly true in the case of cross-border successions – whether the future testator and the potential claimants of the compulsory share live in different states or the assets are distributed internationally (or both). A recent ruling by the German Federal Court of Justice now provides more legal certainty....
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BAI study shows high acceptance of alternative asset classes

According to the current BAI Investor Survey, institutional investors already allocate almost a quarter of their assets to alternative investments. While ESG is becoming increasingly important, German fund structures only play a subordinate role....
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Update on VAT Exemption for Venture Capital Funds

VAT liability yes or no? With a supplement to the German VAT Regulations, the Federal Ministry of Finance presents the eagerly awaited definition of which funds fall under the VAT exemption under the so-called Act to Strengthen Germany as a Fund Jurisdiction....
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Corporate Governance – Focus on current trends

Learn more about the structure of corporate governance considering the different legal forms of companies in Germany, with a focus on the current trends and developments in this area....
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Fund Management 2022 – Current legal framework in Germany

Learn more about the regulatory framework in fund management in Germany with a focus on fund authorisation and licensing, fund marketing, the different types of funds as well as the current trends in the industry. ...
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Corporate Tax 2022 – Current legal situation in Germany

Learn more about the tax framework for corporate investments in Germany. ...
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The Mystery of (Management) Permanent Establishment

In a new episode of our podcast format PE Talk, our tax law experts Dr Marco Ottenwälder and Dr Michael Tischendorf deal with the "mystery of permanent establishment" and the associated important questions from a tax perspective. ...
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Private Equity Transactions – Current Developments in the German Market

Quick guide with respect to German legal Private Equity insights, including inter alia types of private equity transactions, corporate governance, dissenting shareholder rights, key purchase and shareholders’ agreement provisions, participation of the target company’s management, tax and financing and exit strategies....
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MUPET 2022 – Leading PE industry meeting starts soon

On 30 June, the time has come again: at the Munich Private Equity Training (MUPET), private equity professionals will discuss the current topics and trends in the industry. Find out more about the highlights of one of the leading events for the German private equity market. ...
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Overview Germany – Law & Practice Investment Funds 2022

The PE Magazin fund experts contributed the Germany chapter to this year’ Chambers Legal Practice Guide Investment Funds. The guide provides a global comparison of legal, tax and regulatory issues in the context of the establishment and operation of investment funds in each jurisdiction....
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Corporate Governance in Germany – Current developments at a glance

„The Legal 500 Country Comparative Guide 2022 Corporate Governance“ provides an overview of the laws and regulations of corporate governance practice across a variety of jurisdictions. PE-Magazin-author Dr. Eva Nase contributed the Germany chapter including information about governing bodies, disclosure and communications, shareholders and other stakeholders....
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Final Version of German Circular on Taxation of Crypto Assets Published

On 11 May 2022, the German Federal Ministry of Finance (BMF) published its longawaited circular on “the German income tax treatment of cryptocurrencies and other token”. These are the key facts for German investors....
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Fund Formation 2022 – German law at a glance

Lexology Getting The Deal Through 2022 is the 18th edition of a quick “Private Equity” guide in which leading practitioners answer the same key questions for their respective jurisdictions. The PE-Magazin authors Tarek Mardini, Dr Matondo Cobe and Mareike Szynka contributed the chapter on fund formation issues in Germany....