Tax Compliance for Private Equity Funds - πάντα ρει Financial Yearbook 2020

Πάντα ῥεῖ – Everything flows! In the introduction to our last year’s article, we remarked that the taxation of private equity funds or rather the partners of private equity funds taxable in Germany had increasingly moved into the centre of attention of the fiscal authorities over the last years. However, these topics have long since reached the highest fiscal court in Germany, the Federal Fiscal Court (Bundesfinanzhof), as, in particular, some very remarkable decisions of the Federal Fiscal Court in recent months show.