BMF notice on the income tax treatment of fund establishment costs

Topic area:
Key words:
Tax, Supplement
Initiative
Official name
Zweifelsfragen zur ertragsteuerlichen Behandlung von Fondsetablierungskosten als Anschaffungskosten (§ 6e EStG)
Entwurf eines BMF-Schreibens
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
14.11.2024
Doc. code
-
Summary
Status
Status

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Current version
Draft
14.11.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Level 2
Level 3 / Other

Source: German government, Zweifelsfragen zur ertragsteuerlichen Behandlung von Fondsetablierungskosten als Anschaffungskosten (§ 6e EStG)
Entwurf eines BMF-Schreibens, 2024