12 Nov, 2024 German parliament adopts new exit tax for private fund investors By Dr. Tanja Walter-Yadegardjam Prof. Dr. Norbert Schneider Dr. Sebastian Röger Franziska Leich +1 more... Show less German tax resident investors holding fund units as private assets must prepare for the introduction of a supplementary exit taxation....
08 Mar, 2024 Spring Budget 2024: The Hunt for Blue October By Alison Dickie Laura Western In an unusually rowdy House of Commons, the Chancellor delivered what will be his last Spring Budget before a UK general election widely...
14 Dec, 2023 AMLA update – partial deal reached on the new European AML authority By Alicia Hildner Marcel Michaelis Jan Struckmann Victor Garcia Lopez +1 more... Show less It’s already more than two years ago that the EU Commission has announced that there will be a new sheriff in town: On 20 July 2021, the...
19 Nov, 2023 Investing like the pros – indirect investments by retail investors in investment funds for (semi-)professionals under BaFin’s scrutiny By Theresa Kreft Jan Struckmann Both the desire for higher yields and the low interest rate environment of the past years has seen retail investors’ focus increasingly...
11 May, 2023 Developments in Spanish taxation of dividends received by non-resident investment funds By Maria Mera The Spanish Supreme Court has recently confirmed that dividends paid by Spanish companies to non-resident open-ended alternative...
28 Sep, 2022 UK revocation of retained EU financial services law By Andrew Marsh A quick summary “Retained EU law” governing financial services will be revoked. But, with some exceptions, its substance will largely be...
03 Feb, 2021 Fund Marketing in Germany: How new legislation impacts pre-marketing and reverse solicitation By Markus Benzing David Jansen Theresa Kreft On 20 January 2021, the German government published the draft bill of an Act to strengthen Germany as an investment fund location –...
16 Nov, 2020 New tax reliefs in Italian 2021 budget law boost investments of European investment funds into Italian companies By Umberto Santacroce The draft version of the 2021 Italian budget law ('the draft 2021 BL') includes provisions providing for new tax reliefs that should...
06 Nov, 2020 European Commission seeks views on the future of the AIFMD By David Jansen On 22 October, the European Commission launched a public consultation on the review of the Alternative Investment Fund Managers Directive...
08 Sep, 2020 ESMA identifies issues for AIFMD review By Jan Struckmann Markus Benzing David Jansen On 19 August 2020, in a letter to the European Commission, ESMA published recommendations for the forthcoming review of the AIFMD. The...
24 Aug, 2020 EBA’s IFR draft RTS cover certain aspects of the K-factor requirement By Theresa Kreft Alexander Glos On 4 June 2020, the European Banking Authority (EBA) published a consultation paper (PDF) setting out draft regulatory technical standard...
24 Aug, 2020 EBA consultation on IFR draft RTS covering fixed overhead requirement, segregated accounts and K-DTF By Claire Harrop On 4 June 2020, the European Banking Authority (EBA) published a consultation paper (PDF) on the implementation of the new prudential...