Insight
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Insight
VAT exemption for AIF management from 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
