German tax reporting for foreign limited partnerships

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German tax reporting for foreign limited partnerships

September 30, 2011

Many private equity funds, including real estate private equity funds, will not fall under the reporting requirements under the German Investment Tax Act (GITA), but will qualify as limited partnerships under the general reporting requirements of the German General Fiscal Code (GFC), explain Simone Stockmar and Friederike Schmitz of Bödecker Ernst & Partner.

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FeatureITR MagazineOctober 2011
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