Tax Reporting for Private Funds Sold in Germany: Moving in the Right Direction

Tax Reporting for Private Funds Sold in Germany: Moving in the Right Directionp

1 Jul 2004

After much pressure from powerful industry groups, the German ministry of finance has now indicated that private equity funds should not fall within the definition of ‘investment funds’ as referred to in the German Investment Act. If confirmed by an official pronouncement, this means that private equity funds will now not be required to publicly report a detailed list of assets, according to Marcia MacHarg and Patricia Bauernfeind Volhard of Debevoise & Plimpton.

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