Changes in German Tax Law under the UCITS IV Transformation Act

Journal
Author
Angsten, S.
Country
Germany
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2011 (Volume 13), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.