Taxation of Investment Funds and Investments 2019 | WM Group | 27 November 2019 | Mercure Hotel, Helfmann-Park 6, 65760 Eschborn, Germany

Capital management companies, investors in investment funds and banks in Germany have been increasingly involved in questions of taxation of investment funds and capital investments since the adoption of the Investment Tax Reform Act in 2016 at the latest. The seminar is intended to provide an up-to-date overview of the implementation and forthcoming developments of the Investment Tax Reform Act, which came into effect on January 1, 2018, as amended by the so-called Annual Tax Act 2018 and the BMF letter issued in the meantime, the restrictions on the purchase of shares within 45 days the dividend cut-off date (so-called cum-cum transactions) including the BMF letter dated 17 July 2017 and the related inquiries from the BaFin, the changes to the professional certificate according to §§ 5 para. 1 a InvStG and the treatment of differences at the level of investors and funds from 2018 onwards. The selection of speakers is deliberately chosen so that the upcoming developments and the resulting need for action are examined from the point of view of the financial administration, the advisory board, the investment banks and the investment companies. In addition, EU legal opportunities and risks are discussed and the EU legal need for action of the financial industry in the key developments (investment tax reform, 45-day rule) is presented. Flanking the current planned status of the reporting of WM data from 2018 on the taxation of investment funds is presented. Using examples, the innovations are presented and discussed with the participants. You are welcome to contribute your questions.

2019 Speakers

Dr. Felix Haug, LL.M.
Member, Hessian tax administration

Olaf Liebisch
Head of Tax, Universal-Investment

Jürgen Nagler
Lawyer, Tax Consultant, and Senior Manager, KPMG AG Frankfurt

Andreas Patzner
Lawyer, Tax Consultant, and Partner, KPMG AG Frankfurt

Thorsten Pohl
WM Group

Silke Romans
Tax Consultant, Deutsche Bank AG

Dr. Peter Schäfer
Lawyer, Specialist in Tax Law