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German Bundestag Passes New Exit Tax on Investment Fund Shares

On 18 October 2024, the German Bundestag passed the introduction of a new exit tax regime as part of its session on the Annual Tax Act 2024. Provided the Bundesrat approves (as expected), in the future, shares in (special) Investment funds held privately will also be subject to exit taxation.

in: Private Equity Magazin, www.pe-magazin.de, October 28, 2024
Authors: Dr. Andreas Richter, Dr. Martin Liebernickel, Dr. Katharina Hemmen, Dr. Stephan Viskorf, Dr. Maximilian Haag, Dr. Jens Steinmüller, Dr. Marcus Niermann, Dr. Erik Muscheites, Christian Hesse
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