The German Act to Modernize the Law on Partnerships (MoPeG) and Tax Law - on the Necessity of Legislative Action

The Act on the Modernization of Partnership Law (MoPeG), which will come into force on January 1, 2024, will - finally - adapt the statutory provisions on partnership law to the principles and circumstances developed in particular by case law. However, the MoPeG does not provide answers to questions regarding the possible effects on tax law. Sebastian Löcherbach provides an overview.