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Fund Jurisdiction Act - Positive Development for Germany as a Fund Location?

Original: “Fondsstandortgesetz - Positive Entwicklung für den Fondsstandort Deutschland?”

With new structuring options and the possibility of acquiring crypto-assets for special funds, the Fund Jurisdiction Act (FoStoG) was supposed to make a positive contribution to Germany as a fund location. This goal has already been clouded by the unclear VAT exemption of the management fee. The draft of the German Federal Ministry of Finance’s VAT application decree completely jeopardizes the objective of the FoStoG, as the restrictive view is maintained and only venture capital and EuVECA funds are classified as venture capital funds. 

in: Intelligent Investors, 01/2022, 62-65
Authors: Dr. Philipp Ahlers, Maurice Ribak
Fondsstandortgesetz - Positive Entwicklung für den Fondsstandort Deutschland? (German)
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