Insight
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Call for help from the field: investment needs in Germany and what the concept of active entrepreneurial management has to do with it

Original: “Hilferuf aus der Praxis: Investitionsbedarf in Deutschland und was der Begriff der aktiven unternehmerischen Bewirtschaftung damit zu tun hat”

In the case of investment funds, “active entrepreneurial management” (auB) entails not inconsiderable tax efficiency risks. In his article for the tax board of DER BETRIEB, Christian Peterseim provides an overview of the investment tax concept of “auB” and shows how legal ambiguities can become an obstacle to innovation.

in: DER BETRIEB Steuerboard, www.der-betrieb.de, March 26, 2025
Authors: Dr. Christian Peterseim
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Dr. Christian Peterseim, LL.B., LL.M.
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