Current tax developments in private equity and venture capital funds

With regard to the hot topics that have been under discus­sion for years for third-coun­­try corpo­ra­ti­ons, the corre­spon­ding eligi­bi­lity of foreign foreign EU legal forms, the appli­ca­bi­lity of the new invest­ment tax law from from 2018 or value added tax on manage­ment remu­ne­ra­tion, the tax autho­ri­ties have not yet provi­ded any clarity. For a better over­view we present below a summary of the current status of selec­ted indi­vi­dual in summary form.

In recent years, we have repea­tedly repor­ted on current tax issues and problem areas from prac­tice in connec­tion with the tax support of private equity and venture capi­tal funds and their inves­tors. These issues and the resul­ting problems were often due to the fact that the tax autho­ri­ties either did not or did not want to provide clear guide­lines, instruc­tions or solu­ti­ons or simply refu­sed to imple­ment supreme court rulings. Unfort­u­na­tely, this has not chan­ged or impro­ved over the past year.