Current Developments in the Taxation of Private Equity / Venture Capital Funds Financial Yearbook 2021

Fiscal authorities have not yet provided any clarification with regard to the hot topics which have been discussed for years, i.e. the repayment of capital contributions by corporations domiciled in third countries, corresponding eligibility of foreign EU legal structures to file applications, implementation of the new German Investment Tax Act (“InvStG” – Investmentsteuergesetz) effective 2018, or value added tax on management fees. We summarise below the current status of selected topics for a better overview.