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German carried interest rules: the new regimep

18 Nov 2004

On 6 August 2004, new rules on the taxation of carried interest came into force in Germany. The new law is intended to improve the environment for private equity, says SJ Berwin. That is critical: according to an EVCA study published in May, Germany has the fourth worst legal and tax environment for venture capital and private equity in Europe, beating only Austria, Denmark and Slovakia.

 

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