· Insight

Growth Opportunities Act: Planned changes for the tax deduction of interest on investment structures

Original: “Wachstumschancengesetz: Geplante Änderungen für den steuerlichen Zinsabzug bei Investmentstrukturen”

The Growth Opportunities Act is intended to amend the regulations of the German interest barrier and introduce an interest rate cap. These adjustments may have far-reaching consequences for typical investment structures, such as those found in the private equity and venture capital environment. In this article, Tobias Deschenhalm explains the intended changes and their consequences.

in: DER BETRIEB Steuerboard,, October 31, 2023
Authors: Tobias Deschenhalm
  • Venture Capital
    • VC Tax
  • Private Clients
    • Tax Planning / Structuring
  • Tax
    • Tax Planning / Structuring
    • Transaction Tax Law
    • Corporate Tax Law
    • Real Estate Tax Law
    • International Tax Law
    • Tax Compliance
    • Holding Structures
    • VC Tax
  • Real Estate
    • Real Estate Tax Law