· Insight

Separate and uniform declarations of assessment for investments by investment funds in closed-end AIFs

Original: “Gesonderte und einheitliche Feststellungserklärungen bei Anlagen von Investmentfonds in geschlossene AIF”

When investment funds invest in partnerships, which is often the case with institutional investors’ master funds for alternative investments, for example, two complex worlds collide. This certainly applies to the taxation procedure. Our short article explains what this is all about and shows what needs to be taken into account so that the incomplete coordination between investment tax law and the taxation of partnerships does not result in any tax disadvantages or risks.

in: DER BETRIEB Steuerboard,, November 22, 2023
Authors: Jens Steinmüller, Dr. Christian Peterseim
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