· Insight

Tax Compliance Practice: Qualification of Preferred Stocks after the Federal Fiscal Court Ruling of 18.05.2021 - I R 12/18

Original: “Tax Compliance Praxis: Qualifikation von Preferred Stocks nach dem BFH-Urteil vom 18.05.2021 – I R 12/18”

Preferred stocks are considered a typical financial instrument in the structure of a private equity fund. In his article in the Handelsblatt Steuerboard, André Fest explains the tax classification of preferred stocks based on the Federal Fiscal Court ruling of May 18, 2021.

in: Handelsblatt online, Steuerboard, February 23, 2022, as well as in: DER KONZERN, 03/2022, 98-99
Authors: André Fest
  • Tax
    • Tax Compliance
    • Fund Tax Law
André Fest
+49 (89) 24240-460 call