Germany - Changes in German Tax Law under the UCITS IV Transformation Act
- S. Angsten
- Derivatives & Financial Instruments, 2011 (Volume 13), No 4
- 21 July 2011
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.