On 21 May 2019, the German Federal Ministry of Finance (BMF) published its long-awaited circular on the German Investment Tax Act (GITA) in the version effective from 1 January 2018.
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Federal Court of Finance Judgement on Carried Interest from business-type Private Equity Funds
The German Federal Court of Finance (Bundesfinanzhof – “BFH”) revealed its position on the tax treatment of carried interest from business-type fund structures. more…
The quiet revolution
Private equity continued making inroads in the German economy in 2017, with controversy surrounding whether private equity funds should get VAT exemptions, writes Andreas Rodin of P+P Pöllath + Partners. more…