Services

Financial Tax Law

Alexander Kelbling

Tax Consultant / Team Leader

What is financial tax law? Dealing with current tax law and financial law/regulation.

In addition to our knowledge of general tax law, tax assessment, and tax collection, we integrate regulatory issues with accounting topics and tax implications.

Consulting for AIFM

Questions regarding withholding tax / non-assessment certificates pursuant to Sections 50, 53 of the Investment Tax Act / Section 44 of the Income Tax Act

IFRS / Lux-GAAP Reporting

Special Topics for Regulated Entities

Finance encompasses several interesting areas

01 Consulting for AIFM

We advise both external corporations and internal entities, such as AIFM, in accordance with Section 44 of the German Capital Investment Code (KAGB). We provide tax advice and consulting for funds under Articles 8 and 9 of Regulation (EU) 2019/2088 that promote environmental and social aspects or sustainable investments. In addition, we advise and support carry vehicles.

Investor Share Valuations
Handling of share certificate redemptions
Capital gains tax under accounting rules for regulated AIF (KARBV)
Business valuation / valuation of investment funds as well as money market loans, etc.
Support with market research regarding the economic environment and potential risks (e.g., currency risks, sustainability risks)

02 Questions regarding withholding tax / non-assessment certificates pursuant to Sections 50, 53 of the Investment Tax Act / Section 44 of the Income Tax Act

We advise, for example, Chapter 3-Investment funds (domestic/foreign) and offer the following services:

Support for funds that exercise the transparency option and the associated preparation of tax certificates
Preparation and application for non-assessment certificates (NV) for domestic holding structures
Processing / filing of applications pursuant to Section 50d of the Income Tax Act as well as substantive reviews

03 IFRS / Lux-GAAP Reporting

For regulated companies from

Germany
Europe
Asia
the Americas (USA/Canada)

we prepare reporting packages on a monthly or quarterly basis in accordance with IFRS or local GAAP (in English).

04 Special Topics for Regulated Entities

We have expertise in a wide range of special topics for regulated vehicles, e.g.

Accounting under HGB vs. KARBV and preparation of reconciliation statements (accounting standards)
Reconciliation statements for tax-accounting valuations
Preparation of income/surplus statements for asset management funds
Audits of fund establishment costs and recognition under Section 6e of the German Income Tax Act (EStG)
Audit of “equalization interests”
Determination of capital gains

We are happy to answer your questions and provide advice on all aspects of financial tax law.