The new Alternative Funds guide covers 15 jurisdictions. The guide provides the latest legal information on fund structures, regulatory and tax regimes, disclosure/reporting requirements, the roles of fund managers and…
Management companies – Obligations to communicate electronically with the BaFin
…circumstances from different stages of the supervisory procedure, beginning with the application for registration or authorization up to regular and ad hoc reporting obligations. Section 7b KAGB lists several dozens…
Obligations of fund managers (AIFMs) for the year 2023
…(value of AuM), one month after the end of each reporting period. Bundesbank Reporting Investment funds (i.e., in particular AIFs) must submit (monthly) reports to the German Federal Bank (Deutsche…
Overview Germany – Law & Practice Investment Funds 2022
…An advantage of the registration is that only a few provisions of the KAGB apply to “registered-only” managers, mainly the provisions on the registration requirements, some ongoing reporting requirements and…
AIFMD review – Pitfalls especially in reporting
…funds to simplify liquidity management, especially in phases of increased unit redemptions. Reporting Gaps should be closed while limiting overlaps between different reporting regimes. AIFMs must assume that reporting will…
Alternative Funds 2021 – German law overview
Learn more about the latest legal information on fund structures, tax regimes, double-tax treaties, disclosure/reporting requirements, the legal structures used by fund managers, the rules concerning permanent establishments, the marketing…
Corporate Governance – Laws and Regulations in Germany 2021
…referred to as the “women’s quota”. As the most prominent amendment, certain large listed companies will be required to appoint at least one woman to the management board. Also, reporting…
ESG Funds – EU extends Disclosure Requirements
…since the spring with the ever-increasing reporting requirements of investors with regard to ESG data. In the process, both investors have approached fund initiators with their own ESG reporting templates…
German Fiscal Code – Notification obligations and its effects on foreign shareholdings
DAC 6, Country-by-Country Reporting, Common Reporting Standard, FATCA & Co. – The need (or even the desire) of tax administrations in many countries for tax-relevant data has increased further in…
Investment control – 17th FTO amendment brings further expansion of notification requirements
On 27 April 2021, the German Federal Government passed the 17th Ordinance amending the Foreign Trade Ordinance (the 17th FTO Amendment). The 17th FTO Amendment aims to conclude the reforms…