Authors: Thomas P. Gierath

In connection with the implementation of AIFM–Directive into German law, which will become effective in July 2013, the German Federal Government has adopted the draft of the German Act on the Taxation of alternative investment funds (AIFs) and investors in AIFs (AIFM-StAnpG) on January 30, 2013. The new act significantly effects the German tax regime of all domestic and foreign investment vehicles that in the future will be subject to the German AIFM law.

Please see our Client Alert (in German) for more information about the changes regarding the taxation of German investors investing into non-German funds.