{"id":43902,"date":"2021-12-08T15:16:02","date_gmt":"2021-12-08T13:16:02","guid":{"rendered":"https:\/\/newserver.fyb.de\/produkt\/fund-location-act-news-for-private-equity-and-real-estate\/"},"modified":"2021-12-08T15:16:02","modified_gmt":"2021-12-08T13:16:02","slug":"fund-location-law-new-for-private-equity-and-real-estate","status":"publish","type":"product","link":"https:\/\/www.fyb.de\/en\/produkt\/fund-location-law-new-for-private-equity-and-real-estate\/","title":{"rendered":"Fund Location Act \u2014 News for Private Equity and Real Estate"},"content":{"rendered":"<p><strong>Thomas J\u00e4ger<\/strong> \u2014 tax consul\u00adtant and mana\u00adging direc\u00adtor LM Audit &amp; Tax GmbH, Munich<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Accor\u00adding to the expl\u00adana\u00adtory memo\u00adran\u00addum to the Act, the primary objec\u00adtive of the Fonds\u00adstand\u00adort\u00adge\u00adsetz was to improve Germany\u2019s inter\u00adna\u00adtio\u00adnal compe\u00adti\u00adti\u00adve\u00adness as a loca\u00adtion for employee share owner\u00adship, parti\u00adcu\u00adlarly with regard to start-ups. In addi\u00adtion, the disad\u00advan\u00adtage for Germany as a fund loca\u00adtion caused by the levy\u00ading of VAT on the admi\u00adnis\u00adtra\u00adtive services of venture capi\u00adtal funds should also be elimi\u00adna\u00adted. Almost unno\u00adti\u00adced and shortly before its adop\u00adtion by the Bundes\u00adrat, a signi\u00adfi\u00adcant impro\u00adve\u00adment in the so-called \u201ctaxa\u00adtion\u201d of the German economy has also been achieved.<br>\nexten\u00added reduc\u00adtion for real estate compa\u00adnies found its way into the law. This article will briefly intro\u00adduce the latter two topics with a view to prac\u00adti\u00adcal applications.<\/p>\n","protected":false},"featured_media":38345,"comment_status":"closed","ping_status":"closed","template":"","meta":{"wp_typography_post_enhancements_disabled":false},"product_brand":[],"product_cat":[2452,2455,2460,2482],"product_tag":[1400,1401,1406,1407],"class_list":{"0":"post-43902","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-ebook-en","7":"product_cat-authors","8":"product_cat-fyb-2022","9":"product_cat-thomas-jaeger-en","10":"product_tag-employee-participation","11":"product_tag-real-estate-en","12":"product_tag-fund-location-act","13":"product_tag-fund-location","14":"pa_ausgabe-deutsch-en","15":"pa_ausgabe-englisch-en","17":"first","18":"instock","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>Fund Location Act - News for Private Equity and Real Estate - 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\/fund-location-law-new-for-private-equity-and-real-estate\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fund Location Act - News for Private Equity and Real Estate - FYB Financial Yearbook\" \/>\n<meta property=\"og:description\" content=\"According to the explanatory memorandum to the Act, the primary objective of the Fondsstandortgesetz was to improve Germany&#039;s international competitiveness as a location for employee share ownership, particularly with regard to start-ups. 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