Insight
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Insight
Changes at the turn of the year affecting private equity (fund of-) funds and their investors
Legislative changes introduced by the Minimum Tax Adjustment Act („MinStAnpG“) as well as several favorable decisions of the German Federal Fiscal Court (“BFH”) may lead to significant reductions in the tax compliance burden for private equity (fund of-)funds and their investors and may also provide substantial German trade tax benefits. As the new statutory provisions and the recognized case law apply retroactively, already filed tax returns should be reviewed in order to benefit from the full relief available.
in: Private Equity Magazin, www.pe-magazin.com, February 23, 2026
