The German Federal Court of Finance (Bundesfinanzhof – “BFH”) revealed its position on the tax treatment of carried interest from business-type fund structures….
Latest News
Advancing Legal Tech – The Disruption of an Industry
26 April 2019Legal Tech is changing the legal market in the long term. What is already possible today and what …
Positive shift regarding withholding tax on online advertising
20 March 2019In February 2019, the tax authorities caused uncertainty with their view that a withholding tax of 15.825% should …
Private Funds
Investment funds – German law and practice 2019
28 March 2019P+P partners Andreas Rodin, Amos Veith, Jens Steinmueller and Sebastian Käpplinger contributed the Germany chapter for the recently …
Uniform European regime for Pre-Marketing and Reverse Solicitation
18 March 2019For the distribution of alternative investment funds, uniform European rules will soon apply in the area of so-called …
Private debt funds – A German perspective on the legal and tax aspects of an emerging asset class
2 January 2019Private debt funds have made impressive progress in alternative investments for years. Institutional investors are increasingly seeking access …
M&A
Trade Secrets Act – German legislator increases requirements for companies
7 May 2019With the entry into force of the German Trade Secrets Act, measures will become necessary for companies to …
Anti-Dilution in Management Participations
15 April 2019Anti-dilution protection is an important topic of any management participation.
Remedies during and after public takeover offers in Germany
1 March 2019The most interesting question with respect to public takeover offers is most probably that of the consideration offered. …
Tax
The impact of Brexit on taxes for private clients and non-profit organisations
9 May 2019The Brexit is postponed, but not (yet) cancelled. So while the political dispute in London and Brussels continues, …
AFMP – German exit tax violates agreement between Switzerland and the EU
2 April 2019On February 26, the European Court of Justice (ECJ) ruled in the Wächtler case that the German exit …
Corporate Tax in Germany
26 February 2019The ‘Law & Practice’ sections provide easily accessible information on navigating the legal system when conducting business in …
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