Following the consultation paper dated September 28, 2012, the European Securities and Market Authority published on February 11, 2013 its final report on guidelines relating sound remuneration policies under the AIFMD.

A formulation assistance for the draft of a law to mitigate the consequences of the COVID-19 pandemic in competition law of the German government provides for an extension of the German merger control review periods.

On 21 July 2015, the German Federal Ministry of Finance released a discussion draft for a proposed German Investment Tax Reform Act.

COVID-19 effects lead to new focal points in ongoing and future legal due diligence pro-cesses.

The German Investment Tax Reform Act provides that the management of UCITS and AIFs that are comparable to UCITS is VAT-exempt as of 1 January 2018.

Last week, the German Federal Tax Court (Bundesfinanzhof) published the first decision of a German superior court in which the German Federal Tax Court deals with the differentiation between asset management activities and trade or business activities with respect to private equity funds.

Today, the German federal ministry of finance ("BMF") issued a discussion draft of a law to transpose the Directive on Alternative Investment Fund Managers ("AIFMD" or the "Directive") which includes a draft Capital Investment Act ("KAGB-E").

Congratulations! You plan to become managing director (Geschäftsführer) of a German limited liability company (a "GmbH").

COVID-19 –State Aid For Affected Companies (Overview) - Information from 31 March 2020.

COVID-19 –State Aid For Affected Companies (Overview) - Information From 28 April 2020.

Merger Control Comparative Guide for the jurisdiction of Germany, check out our comparative guides section to compare across multiple countries

Corporate Governance Comparative Guide for the jurisdiction of Germany, check out our comparative guides section to compare across multiple countries