Germany - Impact of Investment Tax Reform on Equity Funds and Real Estate Funds
- S. Angsten
- Derivatives & Financial Instruments, 2017 (Volume 19), No 4
- 9 August 2017
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.