Investments

We are specialized in the taxation of investments for private wealth and institutional investors. A sophisticated investment strategy should consider the international taxation aspects of complex investment structures (for example investment funds, certificates and limited partnership interests), in particular in the area of alternative investments such as renewables, infra-structure, closed real estate funds, private equity, etc. Our experts have long-term experience and specialized technical skills re investment taxation, German CFC taxation and international tax law in order to render high-end tax advice.
We assist our clients in structuring the respective investments and provide comprehensive support regarding tax compliance. As part of the tax risk management we also analyze the opportunities to avoid unnecessary surplus tax payments, for example definitive withholding taxes.

Apart from our expertise in tax structuring and planning, the particular strength of TAXGATE consists in the efficient handling of complex tax filing obligations, especially in the context of international tax law including declaration works under the regime of the German CFC rules (Aussensteuergesetz) and the Investments Tax Law (Investmentsteuergesetz).

Our team assists German and foreign banks as well as funds and issuers of financial instruments to develop and review investment structures taking into account the specific requirements of their target clients.

We claim to be forward-looking partners designing and implementing tax optimized investments considering the challenging and changing legal environment in close cooperation with our clients.

Selected services:

  • Tax due diligence of investments structures and strategies
  • Optimization of participations by use of domestic and foreign investment vehicles and securitization solutions
  • Consulting of funds in order to avoid tax downsides caused by the German Investment Tax Law, including reports according to sec. 5 InvStG
  • Income determinations for domestic and foreign investment partnerships (sec. 18 InvStG, sec. 179, 180 AO)
  • Tax return according to German CFC rules (sec. 19 InvStG; sec. 7 – 10 AStG)
  • Application for tax-neutral repayment of equity according to German Corporate Income Tax Law (sec. 28 para 8 KStG)
  • Withholding tax refunds from foreign tax authorities
  • FATCA-Compliance
  • Amended tax returns
  • Support in case of tax audits

Track Record

TAXGATE – Unsere Erfahrung

Unsere fundierte und langjährige Erfahrung haben wir bei zahlreichen nationalen und internationalen Transaktionen erworben. In jüngerer Vergangenheit haben wir unsere Mandanten beispielsweise bei folgenden, zumeist grenzüberschreitenden Projekten begleitet:

KAPITALANLAGEN UND BETEILIGUNGEN

  • Deutsches Kreditinstitut bei der Umstrukturierung ihrer Kapitalanlagen im Bereich der Alternative Investments
  • Privatbank bei der Strukturierung eines Co-Investments für deutsche Privatanleger in Form von Genussrechten zu einem EUR 150 Mio.-Immobilienportfolio
  • Schweizer Bank bei der Emission von Zertifikaten an deutsche Privatanleger
  • Investor beim Erwerb einer Minderheitsbeteiligung an einer deutschen Aktiengesellschaft im Finanzdienstleistungsbereich
  • Deutscher Privatinvestor bei der Liquidation einer Luxemburger Société de Gestion de Patrimoine Familial (SPF)
  • Deutsche und Luxemburger Fondsgesellschaften bei der Umsetzung der Investmentsteuerreform 2018
  • Zahlreiche deutsche institutionelle Investoren bei der Überprüfung ihrer Kapitalanlagestruktur vor dem Hintergrund der Investmentsteuerreform 2018

Your contact

Dr. Thomas Elser
Steuerberater
0711.5409029-12

te@taxgate.com

Dr. Frank Thiede
Steuerberater
0711.5409029-17

ft@taxgate.com