Publications

On 15 December 2011, a working group consisting of representatives from the fiscal authorities of the German federal government and the states of Hesse and North Rhine-Westphalia submitted proposals for a “New Investment Taxation Model”. The proposals call for a fundamental restructuring of investment taxation law. Every type of fund and investor group – retail investors, wealthy private investors and institutional investors – would be affected by these changes. This newsletter offers an overview of these proposals.

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