Impact of Investment Tax Reform on Equity Funds and Real Estate Funds

Type

Journal

Author

Angsten, S.

Country

Germany

Published Date

August 9, 2017

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 4

DOI

https://doi.org/10.59403/12keeat

Document

Go to Tax Research Platform

From 1 January 2018, the revised Investment Tax Act (Investmentsteuergesetz) will apply. It introduces a partial tax liability for both German and non-German investment funds on certain items of German-source income. This article describes the upcoming changes, with a particular focus on equity funds and real estate funds.

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Impact of Investment Tax Reform on Equity Funds and Real Estate Funds