Adjustment of German investment fund taxation to align with AIFMD

January 30 2013

The German federal government today introduced the draft Act Amending the German Investment Tax Act and Other Acts (GITA-AIFM) to adapt the German tax laws to the new regulatory regimes which implement the European Alternative Investment Fund Managers Directive (AIFMD) into German law, thereby commencing the legislative enactment process.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

Gender equality has improved ‘significantly’: 79% of female tax advisers

However, women in tax face greater career obstacles than their male counterparts, an exclusive ITR survey of more than 100 women tax leaders revealed

Tom Baker, March 09 2026

Direct Tax

Former EY tax leader spearheads WTS UK launch

Under Jeff Soar’s leadership, WTS UK aims to scale to 100 partners within five years and challenge the big four

Tom Baker, March 09 2026

Direct Tax

A taxing week: Deloitte’s culture is about to face a tough test

As the firm embarks on a major shakeup of its EMEA partnerships, some staff will be watching nervously

Ed Conlon, March 06 2026

Direct Tax

Close up shake hands, Considering buying a home, investing in real estate. Broker signs a sales agreement. agent, lease agreement, successful deal.

This week in tax: Ryan acquires property tax consulting firm in US

The buyout of Hucke and Associates continues Ryan’s streak of firm acquisitions; in other news, a UK appeal against VAT on private school fees was dismissed

Sam Sholli, March 06 2026

Direct Tax

Iran conflict: UAE tax teams operating as usual despite disruption

Tax teams are responding to usual client demand in the region, albeit with increased working from home flexibility, local sources indicate

Tom Baker, March 05 2026

Indirect Tax

This month in indirect tax: Tariff refund delays may cost US taxpayers $700m per month

A 120-plus-day delay to refunds would cost taxpayers almost $3bn in additional interest, the Cato Institute warned; plus indirect tax updates from February

Sam Sholli, March 04 2026

Direct Tax

UK pound,money of United kingdom close up on white, Pound UK not

US pillar two side-by-side deal will cost UK £700m per year

The Office for Budget Responsibility’s pessimistic pillar two forecast accompanied the UK chancellor’s muted Spring Statement, dubbed ‘as dull as possible’ by one adviser

Tom Baker, March 03 2026

Direct Tax

Creative destruction and digital tax: reflecting on the 2025 Nobel Prize

Digital tax reform is dissolving the old ‘temporal buffer’, forcing systems, institutions, and professionals to adapt as real-time reporting reshapes governance, capability, and compliance

Nitin Agarwal, March 03 2026

Podcasts

Editable TT 640x360 article-thumbnail (2).png

Taxing Times: introducing ITR’s new monthly podcast

Our first instalment features analysis of Deloitte’s landmark EMEA merger, Donald Trump’s Supreme Court tariff showdown and Venezuela’s tax evolution

Tom Baker, March 02 2026

Direct Tax

‘Potential to raise standards’: mixed adviser reaction to HMRC registration system

While some believe it could have a positive effect on the wider advisory landscape, others argue that HMRC’s ‘red tape’ exercise won’t deter bad actors

Sam Sholli, March 02 2026