The reform of investment taxation, i.e. the rules for taxation of investment funds will enter into force as of January 1st, 2018. The principle of tax transparency for investment funds will be replaced by taxation at fund level with partial exemption for investors. This will also apply to foreign funds with German income as well as to their German investors.
- Sabine Leuschner, M.I. Tax, Rechtsanwältin, Steuerberaterin
- Thomas Böcker, LL.M. Taxation, Rechtsanwalt