Pensionskassen
Alternative Investments im Aufsichtsrecht und Steuerrecht
Nomos, 1. Edition 2022, 314 Pages
The product is part of the series
Recht der Steuern und der öffentlichen Finanzordnung – Tax Law and Public Finance
Description
The investment of German Pension Funds (Pensionskassen) in AIF is difficult by the fact, that the supervisory and tax legislation concerning them contradict each other. Their permissible investments under the supervisory law are restricted by the current reading of their tax exemption. The Pension Fund loses its tax exemption if the investments of the Pension Fund are generating commercial income for German tax purposes. This puts Pension Funds at a disadvantage when it comes to investments. At the same time, this reading does not find support in the interpretation of the corresponding tax legislation.
Bibliographical data
| Edition | 1 |
|---|---|
| ISBN | 978-3-8487-7392-3 |
| Subtitle | Alternative Investments im Aufsichtsrecht und Steuerrecht |
| Publication Date | Jul 26, 2022 |
| Year of Publication | 2022 |
| Publisher | Nomos |
| Format | Softcover |
| Language | deutsch |
| Pages | 314 |
| Medium | Book |
| Product Type | Scientific literature |
Additional material
Product safety information
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Nomos Verlagsgesellschaft mbH & Co. KG
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76530 Baden-Baden, Germany
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