Transfer of assets as part of a spin-off

Topic area:
Status: 30.08.2023 |
Archived
Key words:
Supplement, Tax
Initiative
Official name
Investmentsteuer; Anwendungsfragen zum Investmentsteuergesetz in der ab dem 1. Januar 2018 geltenden Fassung (InvStG); Übertragung von Assets eines Investmentfonds i. S. d. Kapitels 2 des InvStG auf einen neuen Investmentfonds im Rahmen einer Abspaltung
Type
Other
Level 3 / Other
Initiator
German government
Submitted
25.08.2023
Doc. code
2023/0816808
Summary
Status
Status

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Current version
Final version
24.08.2023
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
Investment tax reform and investment tax act (InvStG) (binding, Main version, Amendment, DE)
Level 2
–
Level 3 / Other
–

Source: German government, 2023/0816808, 2023