Determination of Income for “Zebra Companies” and Depositary as Defined by the German Capital Investment Code - Financial Yearbook 2014

Continuous formal and material tax compliance as well as the regulatory requirements and innovations introduced by the German Capital Investment Code (“KAGB”) make up an ever larger part of the daily work of domestic and foreign private equity funds. For this reason we have this year again chosen two subjects – one dealing with tax issues and the other with regulatory issues regarding private equity funds – which we would like to go into in detail below.