Tax Compliance for Domestic and Foreign Private Equity Funds

The econo­mic succes­ses and attrac­tive return oppor­tu­ni­ties in private equity (PE) invest­ments combi­ned with the extre­mely low inte­rest rates on the capi­tal markets, which have been close to zero for years, are moti­vat­ing nume­rous long-stan­­ding PE inves­tors incre­asingly as well as newco­mers for the first time to broa­den their invest­ment focus and make commit­ments in dome­stic and foreign private equity funds. The taxa­tion of PE funds is not yet clearly regu­la­ted. You can read the detailed author’s article by Dr. Chris­toph Ludwig and Thomas Unger, both part­ners at BLL in Munich, on this highly topi­cal subject in the new FYB 2018 issue (from p. 22).