The German Fiscal Code provides for the possibility of a voluntary self-disclosure of tax evasion.

The German Act on the Adaption of Investment Fund Taxation in Connection with the AIFM Directive (the "AIFM Tax Act") that did not pass the legislative process prior to the Federal Election in September now passed both chambers of the German Parliament (resolution of the German Bundestag on 28 November 2013 and approval of the German Federal Council on 29 November 2013).

On 13 November 2019, the Federal Ministry of Finance issued a statement on the im-plementation of the decision of the European Court of Justice in the Wächtler case (26 February 2019 - C-581/17).

On December 12, 2017, the German Federal Financial Services Supervisory Authority published the final version of the long-awaited new investment circular for pension funds

On 21 April 2022, the German Federal Ministry of Finance (BMF) published its long-awaited circular regarding the return of capital by non-European corporations.

On 4 April 2023, the German Federal Ministry of Finance and the German Federal Ministry of Justice announced a draft bill for an Act on Financing of Future-Proof Investments.

The German Act to Modernize the Law on Partnerships (MoPeG) will fundamentally reform the legal treatment of partnerships as of 2024. This civil law reform will also have an impact...

Last fall, the Federal Fiscal Court (BFH) published three new rulings on the topic of business premises and extended trade tax deductions (BFH, July 24, 2025 – III R 23/23, DB 2025 p. 3016; BFH, September 25, 2025 – IV R 31/23, DB 2025 p. 3157; BFH, Sept. 25, 2025 – IV R 9/24). Although two rulings were in favor of the respective taxpayers, the issue of ancillary rental services in the context of the extended trade tax deduction remains a “hot topic” in trade tax assessment.

In its decision of October 4, 2016 (IX R 43/15), the Federal Fiscal Court finally confirmed the taxation of management participations as capital gains.

German insurance companies and other institutional investors which are subject to German insurance company regulation are an important group of investors for private equity, infrastructure and comparable funds.

In light of those discussions ESMA's publication regarding the remuneration guidelines for UCITS managers and AIFMs was expected with interest.

The German Federal Cartel Office announced today a formal proceeding against Facebook Inc., USA. According to the FCO, there is an initial suspicion that Facebook has abused its dominant position in the market for social networks...

On 26 June 2017, the new German anti money laundering act has entered into force. The act provides for the establishment of a German transparency register.

A summary of the recently published a decision of the German Federal Tax Court, which states that distributions from a foreign trust to beneficiaries resident in Germany are subject to German gift tax.

The Financing for the Future Act (ZuFinG) comprises, in addition to a number of other reforms to strengthen Germany as a fund jurisdiction, the VAT exemption of management services for all Alternative Investment Funds (AIFs), ...

For financial years beginning after 31 December 2020, registered AIFMs will be subject to new auditing obligations.

Here you can find another M&A update due to the COVID-19 pandemic.

On April 6, 2022, the EU Commission published the Delegated Regulation (EU) 2022/1288 ("RTS Regulation", as it mainly contains so-called Regulatory Technical Standards)...

For companies, the GeschGehG initially means increased protection of their trade secrets.

For many coming from other countries, Germany is an attractive country to which to move. At the same time, each year thousands of people leave Germany for a limited period of time or permanently.