{"version":"1.0","provider_name":"FYB Financial Yearbook","provider_url":"https:\/\/www.fyb.de\/en\/","author_name":"Tino R\u00fcb","author_url":"https:\/\/www.fyb.de\/en\/author\/onit\/","title":"(Denied) tax neutrality of capital repayments - FYB Financial Yearbook","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"iv11naFN1p\"><a href=\"https:\/\/www.fyb.de\/en\/3-fragen-an\/denied-tax-neutrality-of-capital-repayments\/\">(Denied) tax neutrality of capital repayments<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fyb.de\/en\/3-fragen-an\/denied-tax-neutrality-of-capital-repayments\/embed\/#?secret=iv11naFN1p\" width=\"600\" height=\"338\" title=\"&#8220;(Denied) tax neutrality of capital repayments&#8221; &#8212; FYB Financial Yearbook\" data-secret=\"iv11naFN1p\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/www.fyb.de\/wp-content\/uploads\/2016\/11\/Ludwig-Christoph_GS.jpg","thumbnail_width":450,"thumbnail_height":400,"description":"In recent years, the taxation of private equity funds and of the shareholders of private equity funds who are liable to tax in Germany has increasingly become the focus of the tax authorities. In the area of tax auditing, specialized teams have been set up with corresponding personnel reinforcements, which are intensively trained by more experienced auditors with regard to the special features of private equity structures. - However, tax advisors have recently also been confronted more and more with extreme positions on the part of the tax authorities."}