The government draft of the Annual Tax Act 2024 (JStG 2024) and the statement of the Federal Council of September 27, 2024 contain, among other things, tax-tightening changes to the taxation regulations for investment funds and their investors. With extensive changes, the Finance Committee submitted its resolution recommendation to the Bundestag on October 16, 2024, which has now adopted this draft on October 18, 2024. Selected changes - concerning investment tax law - are presented below.

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By Ellen Ashauer-Moll and Dr. Maren Gräfe