Transfer of assets as part of a spin-off
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
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