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VAT Exemption for Management of all Alternative Investment Funds (AIFs) from 1 January 2024

The Financing for the Future Act (ZuFinG) comprises, in addition to a number of other reforms to strengthen Germany as a fund jurisdiction, the VAT exemption of management services for all Alternative Investment Funds (AIFs), something for which industry representatives have hoped for over 15 years. The previous legal uncertainty will thus be lifted from 1 January 2024. Following the Bundestag’s approval of the ZuFinG and the VAT exemption it contains, the Bundesrat has now also given its consent.

in: Private Equity Magazin, www.pe-magazin.com, November 27, 2023
Authors: Uwe Bärenz, Ronald Buge, Dr. Peter Bujotzek, Dr. Philip Schwarz van Berk, Amos Veith, Dr. André Blischke
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Uwe Bärenz
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Ronald Buge
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