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Newsletter 'Amending the German Investment Tax Act in the wake of the EU's Alternative Investment Fund Managers Directive'

18 January 2013

On 4 December 2012, the German Federal Ministry of Finance submitted a draft bill for legislation amending the German Investment Tax Act to reflect the draft act transposing the EU's Alternative Investment Fund Managers Directive into German law. As with the current draft of the new German Capital Investment Act (Kapitalanlagegesetzbuch), the above draft bill is intended to ensure that the Investment Tax Act will regulate the taxation of all types of funds covered by the draft Capital Investment Act, along with their investors.

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