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The eligibility of shares in closed-end AIFs for inclusion in special funds – all’s well that ends well!

Original: “Die Spezialfondsfähigkeit von Anteilen an geschlossenen AIF – Ende gut, alles gut!”

The Investment Act (InvStG) and the Capital Investment Code (KAGB) now clearly regulate, from a legal standpoint, the ability of specialized investment funds to acquire interests in closed-end AIF partnerships. This article explains how the InvStG and KAGB now interact and why acquiring interests in closed-end AIF partnerships will become significantly easier for specialized investment funds in the future.

in: DER BETRIEB Steuerboard, www.der-betrieb.de, April 8, 2026
Authors: Dr. Enzo Biagi
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