ALTERNATIVE FINANCING FORMS
FOR ENTREPRENEURS AND INVESTORS
3 questions to smart minds
Photo: F. Hirschmann | White & Case

Private equity funds — asset management or commercial operation?

In addition 3 questions to F. Hirschmann

Photo: F. Hirsch­mann | White & Case
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9. Novem­ber 2011

In August of this year, the German Fede­ral Fiscal Court (Bundes­fi­nanz­hof, BFH) commen­ted on the tax quali­fi­ca­tion of the acti­vi­ties of a private equity fund as private asset manage­ment or commer­cial opera­ti­ons (ruling of August 24, 2011, IR 46/10).

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