· Insight

Foreign non-profit organizations are to be exempt from capital gains tax in Germany under certain conditions

Original: “Ausländische gemeinnützige Organisationen unter bestimmten Voraussetzungen von der Kapitalertragsteuer befreit”

The German federal parliament has passed an amendment to the law to allow foreign non-profit organizations to receive a refund of German capital gains tax. However, the requirements for this are strict and will probably almost only be fulfilled by non-profit organizations from another EU or EEA member state.

in: Private Equity Magazin,, December 5, 2023
Authors: Dr. Maximilian Haag, Dr. Katharina Hemmen, Dr. Martin Liebernickel, Dr. Christoph Philipp, Dr. Andreas Richter, Dr. Stephan Viskorf, Dr. Katharina Gollan, Dr. Sebastian Löcherbach, Erik Muscheites, Dr. Marcus Niermann, Dr. Marcel Duplois, Michael Feldner