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Tax compliance practice: Latest developments regarding the corporate income tax liability of investment funds (Section 6 InvStG)

Original: “Tax-Compliance-Praxis: Aktuelles zur Körperschaftsteuerpflicht eines Investmentfonds (§ 6 InvStG)”

The corporate income tax liability of investment funds has been extended to capital gains from significant holdings in corporations with predominantly domestic real estate holdings. In his new article, Dmytro Shyshkin highlights current developments relating to Section 6 of the Investment Tax Act (InvStG) and their practical relevance for tax compliance practice.

in: DER BETRIEB Steuerboard, www.der-betrieb.de, October 8, 2025
Authors: Dmytro Shyshkin
Services
  • Tax
    • Tax Planning / Structuring
    • Real Estate Tax Law
    • International Tax Law
    • Tax Compliance
    • Holding Structures
    • Fund Tax Law