· Insight

VAT exemption for AIF management from 2024

Original: “Umsatzsteuerbefreiung der AIF-Verwaltung ab 2024”

The content of a new law is rarely as easy to summarize as the reform of Section 4 no. 8 letter h UStG by the Future Financing Act: From 1 January 2024, the management of all alternative investment funds (AIFs) will be VAT-exempt. Dr. Peter Bujotzek and Dr. Philip Schwarz van Berk provide a review and outlook.

in: Unternehmeredition, Special: Investoren im Mittelstand, December 2023, 10-11
Authors: Dr. Peter Bujotzek, Dr. Philip Schwarz van Berk