Private Equity Magazin

A taxpayer can have several residences in Germany and abroad at the same time. But which one is relevant for German tax purposes and when? A recent ruling by the Fiscal Court of Baden-Württemberg has made a decision on this....

In the following, we have compiled the most important ongoing reporting and publication obligations for AIFMs. ...

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....

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....

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....

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....

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....

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....

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. ...

Learn more about the tax framework for corporate investments in Germany. ...

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. ...

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....

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. ...

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....

„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....

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....

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....

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. ...

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....

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....

„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....

A taxpayer can have several residences in Germany and abroad at the same time. But which one is relevant for German tax purposes and when? A recent ruling by the Fiscal Court of Baden-Württemberg has made a decision on this....

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....

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....