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German Investment Tax Reform Act

The German Investment Tax Reform Act has been published in the German Federal Gazette resulting in major changes to the German Investment Tax Act.

12 September 2016

Publication

On 26 July 2016, the German Investment Tax Reform Act (Investmentsteuerreformgesetz), dated 19 July 2016, has been published in the German Federal Gazette. The Investment Tax Reform Act provides for the following major changes to the German Investment Tax Act (InvTA):

  • introduction of a general opaque taxation regime for all types of investment funds, and
  • continuation of the current semi-tax transparent taxation regime for certain special funds (Spezialfonds).

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This document (and any information accessed through links in this document) is provided for information purposes only and does not constitute legal advice. Professional legal advice should be obtained before taking or refraining from any action as a result of the contents of this document.