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Legal Update

Adaptions of Investment Tax Law to German Capital Investment Act – AIFM Tax Act passed at the second attempt

20 December 2013
Mayer Brown Legal Update
After it had not been passed in the mediation committee in the past legislative period, the act on the adaption of the German Investment Tax Act and other acts to the AIFM Implementation Act has now been adopted at the second attempt. This legislative initiative, which emanated unanimously from the Bundesrat on November 8, 2013, was accepted without any amendments in a shortened procedure by the Deutsche Bundestag in its third session on November 28, 2013.


  • Dr. Ingo Kleutgens
    T +49 69 7941 1591
  • Dr. Cornelia Wiendl
    T +49 69 7941 1261

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