{"id":43828,"date":"2019-12-04T14:44:02","date_gmt":"2019-12-04T12:44:02","guid":{"rendered":"https:\/\/newserver.fyb.de\/produkt\/tax-compliance-for-private-equity-funds\/"},"modified":"2019-12-04T14:44:02","modified_gmt":"2019-12-04T12:44:02","slug":"tax-compliance-for-private-equity-funds","status":"publish","type":"product","link":"https:\/\/www.fyb.de\/en\/produkt\/tax-compliance-for-private-equity-funds\/","title":{"rendered":"Tax Compliance for Private Equity Funds"},"content":{"rendered":"<p><strong>Dr. Chris\u00adtoph Ludwig<\/strong> \u2014 Tax Consul\u00adtant and Part\u00adner BLL Braun Leber\u00adfin\u00adger Ludwig, Munich<\/p>\n<p><strong>Thomas Unger<\/strong> \u2014 tax consul\u00adtant, audi\u00adtor and part\u00adner BLL Braun Leber\u00adfin\u00adger Ludwig, Munich \u2014 mana\u00adging direc\u00adtor of Private Equity Verwahr\u00adstelle GmbH, Munich<\/p>\n","protected":false},"excerpt":{"rendered":"<p><strong>Ever\u00ady\u00adthing flows! In the intro\u00adduc\u00adtion to last year\u2019s article, we noted that the taxa\u00adtion of private equity funds and the share\u00adhol\u00adders of private equity funds subject to taxa\u00adtion in Germany has incre\u00adasingly become the focus of the tax autho\u00adri\u00adties in recent years. Howe\u00adver, these issues have long since reached Germany\u2019s highest tax court, the BFH, as eviden\u00adced in parti\u00adcu\u00adlar by some very note\u00adwor\u00adthy BFH rulings in recent months.&nbsp;<\/strong><\/p>\n<p>To anti\u00adci\u00adpate at this point: We see a lot of light on the side of the BFH and (even more?) shadow on the level of the tax autho\u00adri\u00adties and the legis\u00adla\u00adtor. Even clear and unam\u00adbi\u00adguous as well as dogma\u00adti\u00adcally impec\u00adca\u00adble judgments are either simply igno\u00adred by the tax autho\u00adri\u00adties or result in a draft bill of the Fede\u00adral Minis\u00adtry of Finance, in which an unwel\u00adcome case law, which corrects a sense\u00adl\u00adess appli\u00adca\u00adtion or inter\u00adpre\u00adta\u00adtion of the law by the tax autho\u00adri\u00adties, is then rever\u00adsed by way of a legis\u00adla\u00adtive amend\u00adment and the origi\u00adnal opinion of the tax autho\u00adri\u00adties is simply codi\u00adfied in&nbsp;law.<\/p>\n<p>On May 08, 2019, the BMF published as a draft bill the <em>\u201cDraft Act on the Further Tax Promo\u00adtion of Elec\u00adtro\u00admo\u00adbi\u00adlity and on the Amend\u00adment of Other Tax Regu\u00adla\u00adti\u00adons\u201d (\u201cElec\u00adtro\u00admo\u00adbi\u00adlity Act\u201d or better \u201cJStG 2019\u201d)<\/em>, which the Fede\u00adral Cabi\u00adnet laun\u00adched as a draft bill almost unch\u00adan\u00adged on July 31, 2019. The name of the bill is mislea\u00adding. Certainly, the majo\u00adrity of taxpay\u00aders have much to gain from a law promo\u00adting elec\u00adtro\u00admo\u00adbi\u00adlity through taxa\u00adtion. Howe\u00adver, this is again a so-called omni\u00adbus law in which nume\u00adrous tax regu\u00adla\u00adti\u00adons are to be chan\u00adged or intro\u00addu\u00adced for the first time, in some cases massi\u00advely, but this is clearly lost in the name of the&nbsp;law.<\/p>\n","protected":false},"featured_media":34268,"comment_status":"open","ping_status":"closed","template":"","meta":{"wp_typography_post_enhancements_disabled":false},"product_brand":[],"product_cat":[2452,2454,2463,2464],"product_tag":[1398,1469,1476,1484],"class_list":{"0":"post-43828","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-ebook-en","7":"product_cat-dr-christoph-ludwig","8":"product_cat-fyb-2020-en","9":"product_cat-thomas-unger-en","10":"product_tag-private-equity-funds","11":"product_tag-thomas-unger-en","12":"product_tag-tax-compliance-en","13":"product_tag-dr-christoph-ludwig-en","14":"pa_ausgabe-deutsch-en","15":"pa_ausgabe-englisch-en","17":"first","18":"outofstock","19":"taxable","20":"shipping-taxable","21":"purchasable","22":"product-type-variable"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Compliance for Private Equity Funds - FYB Financial Yearbook<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fyb.de\/en\/produkt\/tax-compliance-for-private-equity-funds\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Compliance for Private Equity Funds - FYB Financial Yearbook\" \/>\n<meta property=\"og:description\" content=\"Everything flows! In the introduction to last year&#039;s article, we noted that the taxation of private equity funds and the shareholders of private equity funds subject to taxation in Germany has increasingly become the focus of the tax authorities in recent years. However, these issues have long since reached Germany&#039;s highest tax court, the BFH, as evidenced in particular by some very noteworthy BFH rulings in recent months.  To anticipate at this point: We see a lot of light on the side of the BFH and (even more?) shadow on the level of the tax authorities and the legislator. Even clear and unambiguous as well as dogmatically impeccable judgments are either simply ignored by the tax authorities or result in a draft bill of the Federal Ministry of Finance, in which an unwelcome case law, which corrects a senseless application or interpretation of the law by the tax authorities, is then reversed by way of a legislative amendment and the original opinion of the tax authorities is simply codified in law. On May 08, 2019, the BMF published as a draft bill the &quot;Draft Act on the Further Tax Promotion of Electromobility and on the Amendment of Other Tax Regulations&quot; (&quot;Electromobility Act&quot; or better &quot;JStG 2019&quot;), which the Federal Cabinet launched as a draft bill almost unchanged on July 31, 2019. The name of the bill is misleading. Certainly, the majority of taxpayers have much to gain from a law promoting electromobility through taxation. 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