The topic investment taxation includes in particular the taxation of investment funds and their investors on the basis of the Investment Tax Act (InvStG), which was completely reformed by the Investment Tax Reform Act with effect from 1 January 2018. More specific details and explanations on the InvStG can be found in a number of circulars issued by the German Ministry of Finance, some of which have not yet been finally agreed.
In addition to the InvStG, there are a number of other tax laws relevant for investment funds and their investors which play an important role in the association's activities. These are, for example, at the national level the foreign taxation act (AStG) or the income tax act (EStG), or at the European or international level the amending directive on the mandatory automatic exchange of information in the area of taxation on reportable cross-border arrangements (DAC-6), the Anti Tax Avoidance Directive (ATAD), or the project for a Financial Transaction Tax (FTT).
InvStG
DAC-6
COUNCIL DIRECTIVE (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements
German Act implementing DAC-6