{"id":43844,"date":"2020-11-27T00:27:26","date_gmt":"2020-11-26T22:27:26","guid":{"rendered":"https:\/\/newserver.fyb.de\/produkt\/current-tax-developments-in-private-equity-and-venture-capital-funds\/"},"modified":"2020-11-27T00:27:26","modified_gmt":"2020-11-26T22:27:26","slug":"current-tax-developments-in-private-equity-and-venture-capital-funds","status":"publish","type":"product","link":"https:\/\/www.fyb.de\/en\/produkt\/current-tax-developments-in-private-equity-and-venture-capital-funds\/","title":{"rendered":"Current tax developments in private equity and venture capital funds"},"content":{"rendered":"

Dr. Chris\u00adtoph Ludwig<\/strong> \u2014 Tax Consul\u00adtant and Part\u00adner at BLL Braun Leber\u00adfin\u00adger Ludwig Unger, Munich<\/p>\n

Thomas Unger<\/strong> \u2014 tax consul\u00adtant, audi\u00adtor and part\u00adner at BLL Braun Leber\u00adfin\u00adger Ludwig Unger, Munich
\nand Mana\u00adging Direc\u00adtor of Private Equity Verwahr\u00adstelle GmbH, Munich<\/p>\n","protected":false},"excerpt":{"rendered":"

With regard to the hot topics that have been discus\u00adsed for years, i.e. the return of capi\u00adtal contri\u00adbu\u00adti\u00adons in the case of third-coun\u00adtry corpo\u00adra\u00adti\u00adons, the corre\u00adspon\u00adding eligi\u00adbi\u00adlity of foreign EU legal forms, the appli\u00adca\u00adbi\u00adlity of the new Invest\u00adment Tax Act from 2018 or VAT on manage\u00adment remu\u00adne\u00adra\u00adtion, the tax autho\u00adri\u00adties have not yet provi\u00added any clarity. For a better over\u00adview, we summa\u00adrize the current status of indi\u00advi\u00addual, selec\u00adted topics below.<\/strong><\/p>\n

In recent years, we have repea\u00adtedly repor\u00adted on current tax issues and problem areas from prac\u00adtice in connec\u00adtion with the tax support of private equity and venture capi\u00adtal funds and their inves\u00adtors. These topics and the resul\u00adting problems were often due to the fact that the tax autho\u00adri\u00adties either did not or did not want to provide clear guide\u00adlines, instruc\u00adtions or solu\u00adti\u00adons, or were reluc\u00adtant to imple\u00adment supreme court rulings.
\nhas simply persis\u00adt\u00adently refu\u00adsed to do so. Unfort\u00adu\u00adna\u00adtely, this has not chan\u00adged or impro\u00adved over the past year.<\/p>\n","protected":false},"featured_media":34268,"comment_status":"closed","ping_status":"closed","template":"","meta":{"wp_typography_post_enhancements_disabled":false},"product_brand":[],"product_cat":[2452,2454,2455,2464,2469],"product_tag":[1469,1484,1640,1643,1646,1649],"class_list":{"0":"post-43844","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-authors","9":"product_cat-thomas-unger-en","10":"product_cat-fyb-2021","11":"product_tag-thomas-unger-en","12":"product_tag-dr-christoph-ludwig-en","13":"product_tag-return-of-deposits","14":"product_tag-management-compensation","15":"product_tag-investment-tax-act","16":"product_tag-tax-developments","17":"pa_ausgabe-deutsch-en","18":"pa_ausgabe-englisch-en","20":"first","21":"instock","22":"taxable","23":"shipping-taxable","24":"purchasable","25":"product-type-variable"},"yoast_head":"\nCurrent tax developments in private equity and venture capital 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\/current-tax-developments-in-private-equity-and-venture-capital-funds\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Current tax developments in private equity and venture capital funds - FYB Financial Yearbook\" \/>\n<meta property=\"og:description\" content=\"With regard to the hot topics that have been discussed for years, i.e. the return of capital contributions in the case of third-country corporations, the corresponding eligibility of foreign EU legal forms, the applicability of the new Investment Tax Act from 2018 or VAT on management remuneration, the tax authorities have not yet provided any clarity. For a better overview, we summarize the current status of individual, selected topics below. In recent years, we have repeatedly reported on current tax issues and problem areas from practice in connection with the tax support of private equity and venture capital funds and their investors. These topics and the resulting problems were often due to the fact that the tax authorities either did not or did not want to provide clear guidelines, instructions or solutions, or were reluctant to implement supreme court rulings. has simply persistently refused to do so. 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