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- Title
BMF-Einführungsschreiben zur Umsatzsteuerbefreiung für die Verwaltung von alternativen Investmentfonds.
- Abstract
The Federal Ministry of Finance (BMF) has published an introductory letter on the value-added tax exemption for the administration of alternative investment funds. Through a change in the law, the scope of the value-added tax exemption has been expanded, so that now the administration of collective investment undertakings in transferable securities (UCITS), alternative investment funds (AIF), and pension funds are also exempt from value-added tax. The examination of comparability criteria between AIF and UCITS is no longer required. The provisions of this letter apply for the first time to transactions from December 31, 2023.
- Subjects
TAX administration &; procedure; VALUE-added tax; TAX exemption; ALTERNATIVE investments; SECURITIES
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 13, p516
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-731311