Changes in German Tax Law under the UCITS IV Transformation Act

Journal
Angsten, S.
Germany
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2011 (Volume 13), No. 4
PriceUSD 45

The UCITS IV Transformation Act was recently published in the Federal Law Gazette. This article summarizes the major changes with special emphasis on the German Investment Tax Act implemented by the UCITS IV Transformation Act. The author adds some thoughts to anticipated developments in the asset management market of investment funds.