Insight
· Insight

Foreign non-profit organizations are to be exempt from capital gains tax in Germany under certain conditions

Original: “Ausländische gemeinnützige Organisationen unter bestimmten Voraussetzungen von der Kapitalertragsteuer befreit”

The German federal parliament has passed an amendment to the law to allow foreign non-profit organizations to receive a refund of German capital gains tax. However, the requirements for this are strict and will probably almost only be fulfilled by non-profit organizations from another EU or EEA member state.

in: Private Equity Magazin, www.pe-magazin.de, December 5, 2023
Authors: Dr. Maximilian Haag, Dr. Katharina Hemmen, Dr. Martin Liebernickel, Dr. Christoph Philipp, Dr. Andreas Richter, Dr. Stephan Viskorf, Dr. Katharina Gollan, Dr. Sebastian Löcherbach, Erik Muscheites, Dr. Marcus Niermann, Dr. Marcel Duplois, Michael Feldner
Services
all Services
Professionals
Dr. Maximilian Haag, LL.M.
Partner
+49 (89) 24240-430 call
Dr. Katharina Hemmen, LL.M.
Partner
+49 (69) 247047-34 call
Dr. Martin Liebernickel
Partner
+49 (69) 247047-34 call
Dr. Christoph Philipp, LL.M.
Partner
+49 (89) 24240-222 call
Dr. Andreas Richter, LL.M.
Partner
+49 (30) 25353-132 call
+49 (69) 247047-34 call
Dr. Stephan Viskorf
Partner
+49 (89) 24240-490 call
Dr. Katharina Gollan, LL.M.
Associated Partner
+49 (30) 25353-132 call
Dr. Sebastian Löcherbach, LL.M.
Associated Partner
+49 (89) 24240-490 call
Erik Muscheites, M.Sc.
Counsel
+49 (69) 247047-34 call
Dr. Marcus Niermann
Counsel
+49 (30) 25353-132 call
Dr. Marcel Duplois
Counsel
+49 (69) 247047-34 call
Dr. Michael Feldner, LL.M.
Associate
+49 (30) 25353-132 call
all Professionals