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Germany MOF Updates Guidance on Taxation of Investment Funds

June 24, 2021, 5:00 AM

The German Ministry of Finance June 18 issued online Letter No. 2021/0531388, updating the guidance on the Investment Tax Act. Topics covered include: 1) tax regulations and corporate tax liability for investment funds; 2) capital gains taxes and deductions; 3) tax exemptions and asset transfers to investment funds; 4) the exclusion of the withholding tax tariff and tax breaks; 5) definitions of domestic and foreign investment funds; and 6) DTA income. [Germany, Ministry of Finance, 06/18/21]

Reference:
View BMF Letter No. 2021/0531388. View Announcement. View Index.

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