{"id":2799,"date":"2026-04-23T13:23:09","date_gmt":"2026-04-23T11:23:09","guid":{"rendered":"https:\/\/cctax-website.softloop.dev\/investment-fund-taxation\/"},"modified":"2026-05-18T10:06:53","modified_gmt":"2026-05-18T08:06:53","slug":"investment-fund-taxation","status":"publish","type":"page","link":"https:\/\/cctax.de\/en\/investment-fund-taxation\/","title":{"rendered":"Fund Topics \/ Investment Tax Law"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2799\" class=\"elementor elementor-2799 elementor-1374\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-376b3b9 e-con-full e-flex e-con e-parent\" data-id=\"376b3b9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-ade2ac3 e-con-full e-flex e-con e-child\" data-id=\"ade2ac3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9f689d6 e-flex e-con-boxed e-con e-child\" data-id=\"9f689d6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1204dd9 e-con-full e-flex e-con e-child\" data-id=\"1204dd9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5715f8 elementor-widget elementor-widget-spacer\" data-id=\"c5715f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c39b5e5 elementor-widget elementor-widget-text-editor\" data-id=\"c39b5e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Services<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8249d5 elementor-widget elementor-widget-heading\" data-id=\"b8249d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Fund Topics \/ Investment Tax Law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bc33ae e-con-full e-flex e-con e-child\" data-id=\"2bc33ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d479927 e-flex e-con-boxed e-con e-parent\" data-id=\"d479927\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-024b9a0 e-con-full e-flex e-con e-child\" data-id=\"024b9a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d88f3e7 e-con-full e-flex e-con e-child\" data-id=\"d88f3e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-222df24 elementor-widget elementor-widget-text-editor\" data-id=\"222df24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Those who understand funds understand how money really works.<\/strong><\/p><p>A professional investment strategy also involves mastering the German tax law aspects of various investment forms and investments. International fund sponsors and investors therefore rely on our expertise and our many years of experience in investment tax law, foreign tax law, and international tax law. For regulatory issues, we regularly collaborate with the lawyers providing structural advice. We view direct and transparent communication with fund investors as an integral part of our advisory services.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaa86ab elementor-widget elementor-widget-n-accordion\" data-id=\"eaa86ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:200,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2460\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2460\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" width=\"80\" height=\"80\" viewBox=\"0 0 80 80\"><rect x=\"0\" y=\"37.5\" width=\"80\" height=\"5\"><\/rect><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" width=\"80\" height=\"80\" viewBox=\"0 0 80 80\"><polygon points=\"42.5 0 37.5 0 37.5 37.5 0 37.5 0 42.5 37.5 42.5 37.5 80 42.5 80 42.5 42.5 80 42.5 80 37.5 42.5 37.5 42.5 0\"><\/polygon><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2460\" class=\"elementor-element elementor-element-8839b3d e-con-full e-flex e-con e-child\" data-id=\"8839b3d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-540aea3 elementor-widget elementor-widget-text-editor\" data-id=\"540aea3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our advisory services are aimed at the financial services sector, particularly domestic and foreign asset management companies with real estate, private equity, and securities funds. We have many years of specialized experience in ongoing tax compliance for funds with domestic investors. Our focus is on tax advisory services under the Investment Tax Act (InvStG), general tax law, and the German Foreign Tax Act (AStG) regarding the following topics:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d262af e-con-full elementor-hidden-mobile slp-acc-links e-flex e-con e-child\" data-id=\"1d262af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-41306c2 e-con-full e-flex e-con e-child\" data-id=\"41306c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f84b735 e-con-full e-flex e-con e-child\" data-id=\"f84b735\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b25316 elementor-widget elementor-widget-text-editor\" data-id=\"3b25316\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>01<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-683f3f2 e-con-full e-flex e-con e-child\" data-id=\"683f3f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-603974c elementor-widget elementor-widget-text-editor\" data-id=\"603974c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"#Fonds-Themen-Investmentsteuerrecht-acc\">Chapter 2-Investment Funds (InvStG) <\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7ee8196 e-con-full e-flex e-con e-child\" data-id=\"7ee8196\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-525189d e-con-full e-flex e-con e-child\" data-id=\"525189d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95d80ab elementor-widget elementor-widget-text-editor\" data-id=\"95d80ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>02<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-36b5e8e e-con-full e-flex e-con e-child\" data-id=\"36b5e8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-434f61a elementor-widget elementor-widget-text-editor\" data-id=\"434f61a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"#Fonds-Themen-Investmentsteuerrecht-acc\">Chapter 3-Investment Funds (InvStG) <\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3b356ab e-con-full e-flex e-con e-child\" data-id=\"3b356ab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3c03435 e-con-full e-flex e-con e-child\" data-id=\"3c03435\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6030d09 elementor-widget elementor-widget-text-editor\" data-id=\"6030d09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>03<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d0f2859 e-con-full e-flex e-con e-child\" data-id=\"d0f2859\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71b56a8 elementor-widget elementor-widget-text-editor\" data-id=\"71b56a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"#Fonds-Themen-Investmentsteuerrecht-acc\">Tax Consulting for Partnerships <\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e1d85ca e-con-full e-flex e-con e-child\" data-id=\"e1d85ca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-496d899 e-con-full e-flex e-con e-child\" data-id=\"496d899\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b67aac4 elementor-widget elementor-widget-text-editor\" data-id=\"b67aac4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>04<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-04cdb5b e-con-full e-flex e-con e-child\" data-id=\"04cdb5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3a1dfc elementor-widget elementor-widget-text-editor\" data-id=\"d3a1dfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"#Fonds-Themen-Investmentsteuerrecht-acc\">CFC Analyses and Tax Returns <\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-667ee0a slp-acc-target e-flex e-con-boxed e-con e-parent\" data-id=\"667ee0a\" data-element_type=\"container\" data-e-type=\"container\" id=\"Fonds-Themen-Investmentsteuerrecht-acc\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-77dee40 e-con-full e-flex e-con e-child\" data-id=\"77dee40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-31aabfb e-con-full e-flex e-con e-child\" data-id=\"31aabfb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63b58d5 elementor-widget elementor-widget-heading\" data-id=\"63b58d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our consulting services in the area of Fund Topics \/ Investment Tax Law<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ee48e7 e-con-full e-flex e-con e-child\" data-id=\"2ee48e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fc084b5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fc084b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25e912f elementor-widget elementor-widget-n-accordion\" data-id=\"25e912f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:300,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3970\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3970\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> <span style=\"font-weight: 900\">01<\/span><span style=\"font-weight: 500\"> Chapter 2-Investment Funds (InvStG)<\/span> <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\"><rect x=\"0\" y=\"18.75\" width=\"40\" height=\"2.5\"><\/rect><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\"><polygon points=\"21.25 0 18.75 0 18.75 18.75 0 18.75 0 21.25 18.75 21.25 18.75 40 21.25 40 21.25 21.25 40 21.25 40 18.75 21.25 18.75 21.25 0\"><\/polygon><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3970\" class=\"elementor-element elementor-element-1f2c142 e-con-full e-flex e-con e-child\" data-id=\"1f2c142\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3970\" class=\"elementor-element elementor-element-01b432d e-con-full e-flex e-con e-child\" data-id=\"01b432d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f65b15 elementor-widget elementor-widget-image\" data-id=\"5f65b15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/cctax.de\/wp-content\/uploads\/elementor\/thumbs\/cctaxlegal-Image-16-rmh70lu5ecgwqnor3vrqu51nt2c92j1ocpc5urtk6c.jpg\" title=\"\" alt=\"Frank Schmidt, Wirtschaftspr\u00fcfer \/ Steuerberater \/ Gesch\u00e4ftsleitung\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3970\" class=\"elementor-element elementor-element-f6a71f2 e-flex e-con-boxed e-con e-child\" data-id=\"f6a71f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a69acb elementor-widget elementor-widget-text-editor\" data-id=\"7a69acb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For Chapter 2-Investment funds, the Investment Tax Act establishes the so-called separation principle, which provides for the separate taxation of funds and investors. At the fund level, only certain domestic income is taxed, including, in particular, income from equity investments, real estate income, and other domestic income.<\/p><p>Our services in this area include, in particular:<\/p><ul><li>Investment tax classifications of investment funds (e.g., into Chapter 2- or Chapter 3- Investment funds, as well as into (foreign) real estate funds, mixed funds, and equity funds)<\/li><li>Determination of investment income (advance lump-sum, distributions, capital gains) taking into account the investor-related partial exemption and its application at the investor level<\/li><li>Calculation of quotas for (foreign) real estate funds<\/li><li>Tax analyses and determination of domestic income (Section 6 InvStG)<\/li><li>Tax registration in Germany and preparation of corporate income tax returns, taking into account double taxation treaties (DTA)<\/li><li>Application for status certificates<\/li><li>Assistance with inquiries from investors or tax authorities<\/li><li>Reports to WM Datenservice<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3971\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3971\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> <span style=\"font-weight: 900\">02<\/span><span style=\"font-weight: 500\"> Chapter 3-Investment Funds (InvStG)<\/span> <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\"><rect x=\"0\" y=\"18.75\" width=\"40\" height=\"2.5\"><\/rect><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\"><polygon points=\"21.25 0 18.75 0 18.75 18.75 0 18.75 0 21.25 18.75 21.25 18.75 40 21.25 40 21.25 21.25 40 21.25 40 18.75 21.25 18.75 21.25 0\"><\/polygon><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3971\" class=\"elementor-element elementor-element-418c8c6 e-con-full e-flex e-con e-child\" data-id=\"418c8c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3971\" class=\"elementor-element elementor-element-3876c40 e-con-full e-flex e-con e-child\" data-id=\"3876c40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be9d9f9 elementor-widget elementor-widget-image\" data-id=\"be9d9f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-07-02-1024x682.jpg\" class=\"attachment-large size-large wp-image-2403\" alt=\"\" srcset=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-07-02-1024x682.jpg 1024w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-07-02-300x200.jpg 300w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-07-02-768x512.jpg 768w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-07-02.jpg 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3971\" class=\"elementor-element elementor-element-78e8416 e-flex e-con-boxed e-con e-child\" data-id=\"78e8416\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1172ad0 elementor-widget elementor-widget-text-editor\" data-id=\"1172ad0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Special investment funds under Chapter 3 of the Investment Tax Act are subject to a separate, semi-transparent taxation system. Due to the detailed legal requirements, many years of experience and precise tax guidance are essential. Ongoing compliance with Sections 25 et seq. of the Investment Tax Act (InvStG) and the extensive Federal Ministry of Finance (BMF) administrative instructions requires in-depth and long-standing expertise as well as close coordination between fund management, the custodian, and the tax advisor.<\/p><p>We provide comprehensive support to special investment funds regarding ongoing tax compliance as well as all matters related to reporting and the required declarations:<\/p><ul><li>Tax registration in Germany and preparation of tax reconciliation statements as well as tax assessment declarations pursuant to Section 51 of the Investment Tax Act<\/li><li>Calculation of investor-related tax bases (e.g., distributed and distribution-equivalent income)<\/li><li>Determination of income exempt under double taxation agreements<\/li><li>Continuous evaluation of tax metrics pursuant to Section 48 of the Investment Tax Act (InvStG) (gains from shares, treaty gains, and partially exempt gains) and their notification to investors<\/li><li>Preparation of corporate income tax returns and capital gains tax returns<\/li><li>Assistance with audits by the tax authorities<\/li><li>Assistance with investor inquiries<\/li><li>Advice regarding the requirements (investment regulations) pursuant to Section 26 of the Investment Tax Act<\/li><li>WM Datenservice<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3972\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3972\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> <span style=\"font-weight: 900\">03<\/span><span style=\"font-weight: 500\"> Tax Consulting for Partnerships<\/span> <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\"><rect x=\"0\" y=\"18.75\" width=\"40\" height=\"2.5\"><\/rect><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\"><polygon points=\"21.25 0 18.75 0 18.75 18.75 0 18.75 0 21.25 18.75 21.25 18.75 40 21.25 40 21.25 21.25 40 21.25 40 18.75 21.25 18.75 21.25 0\"><\/polygon><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3972\" class=\"elementor-element elementor-element-4a4a96a e-con-full e-flex e-con e-child\" data-id=\"4a4a96a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3972\" class=\"elementor-element elementor-element-06cba40 e-con-full e-flex e-con e-child\" data-id=\"06cba40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7001880 elementor-widget elementor-widget-image\" data-id=\"7001880\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-17-1024x682.jpg\" class=\"attachment-large size-large wp-image-2935\" alt=\"Jason Haeder, Master of Laws \/ Steuerberater \/ Gesch\u00e4ftsleitung\" srcset=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-17-1024x682.jpg 1024w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-17-300x200.jpg 300w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-17-768x512.jpg 768w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-17.jpg 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3972\" class=\"elementor-element elementor-element-e05f3c2 e-flex e-con-boxed e-con e-child\" data-id=\"e05f3c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2f087f elementor-widget elementor-widget-text-editor\" data-id=\"f2f087f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We handle income determination for domestic and foreign asset-managing and commercial (fund) partnerships with an international focus. This includes, among other things, complex structures such as private equity and real estate funds, as well as partnerships with carry interests. Drawing on our experience and understanding of fund products, we assess the structure, its sources of income, and assets both domestically and abroad from a German tax perspective. We identify potential tax and legal risks early on and consistently incorporate the findings into the proper and legally compliant preparation of tax returns.<\/p><p>Our services in this area include, in particular:<\/p><ul><li>Comparison of tax regimes for foreign companies<\/li><li>Classification of income (asset management\/commercial)<\/li><li>Separate and unified profit determination for domestic and foreign (fund) partnerships pursuant to Sections 179, 180 of the German Fiscal Code (AO), including tax registration in Germany<\/li><li>Determination of the tax bases for taxable investors<\/li><li>Tax reconciliations in multi-tiered transparent fund-of-funds structures<\/li><li>Reconciliation of foreign financial statements to German tax law<\/li><li>Point of contact for institutional investors, family offices, and private investors<\/li><li>Coordination with investors, fund administrators, and tax authorities<\/li><li>Preparation for and support during tax field audits<\/li><li>Review of fund establishment costs pursuant to Section 6e of the German Income Tax Act (EStG)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3973\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3973\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> <span style=\"font-weight: 900\">04<\/span><span style=\"font-weight: 500\"> CFC Analyses and Tax Returns<\/span> <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\"><rect x=\"0\" y=\"18.75\" width=\"40\" height=\"2.5\"><\/rect><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Ebene_1\" width=\"40\" height=\"40\" viewBox=\"0 0 40 40\"><polygon points=\"21.25 0 18.75 0 18.75 18.75 0 18.75 0 21.25 18.75 21.25 18.75 40 21.25 40 21.25 21.25 40 21.25 40 18.75 21.25 18.75 21.25 0\"><\/polygon><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3973\" class=\"elementor-element elementor-element-525b541 e-con-full e-flex e-con e-child\" data-id=\"525b541\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3973\" class=\"elementor-element elementor-element-3353eb8 e-con-full e-flex e-con e-child\" data-id=\"3353eb8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-825f336 elementor-widget elementor-widget-image\" data-id=\"825f336\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-18-1024x682.jpg\" class=\"attachment-large size-large wp-image-2936\" alt=\"Christoph Karner, Steuerberater \/ Teamleiter\" srcset=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-18-1024x682.jpg 1024w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-18-300x200.jpg 300w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-18-768x512.jpg 768w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-18.jpg 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3973\" class=\"elementor-element elementor-element-2f056e9 e-flex e-con-boxed e-con e-child\" data-id=\"2f056e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec622ae elementor-widget elementor-widget-text-editor\" data-id=\"ec622ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>CFC taxation under the Foreign Tax Act has gained significant importance in recent years and is regularly the focus of tax field audits. A thorough foreign tax analysis of international investment and corporate structures is therefore essential.<\/p><p>We assist our clients in identifying tax risks at an early stage, analyze the applicability of the foreign tax law, and document the tax assessment of the entire investment structure in a transparent and audit ready manner.<\/p><p>In this context, we offer the following services in particular:<\/p><ul><li>Analyses regarding the (non-)application of the CFC tax<\/li><li>Determination of additional tax amounts<\/li><li>Foreign tax returns pursuant to Section 18(3) AStG<\/li><li>Maintaining substance documentation pursuant to Section 8(2) AStG (where applicable, in conjunction with Section 13(4) AStG).<\/li><li>Ensuring audit-proof documentation<\/li><li>Preparation for and assistance during tax field audits<\/li><li>Point of contact for investors<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fbc5967 e-flex e-con-boxed e-con e-parent\" data-id=\"fbc5967\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4631266 e-con-full e-flex e-con e-child\" data-id=\"4631266\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-da7c66d e-con-full e-flex e-con e-child\" data-id=\"da7c66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ae37685 elementor-widget elementor-widget-text-editor\" data-id=\"ae37685\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We are happy to answer your questions and provide advice on all matters relating to Fund Topics \/ Investment Tax Law.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03f857a e-con-full e-flex e-con e-child\" data-id=\"03f857a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-2139773 e-con-full e-flex e-con e-child\" data-id=\"2139773\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4158bd8 elementor-widget elementor-widget-image\" data-id=\"4158bd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/cctax.de\/wp-content\/uploads\/elementor\/thumbs\/cctaxlegal-Frank-Schmidt-Portrait-800x800-01-rmfo50lt5w3ktmpgi7y0d3kq61kk3s01sdwm675k0w.jpg\" title=\"\" alt=\"Frank Schmidt, Certified Public Accountant \/ Tax Consultant \/ Managing Director (Gesch\u00e4ftsf\u00fchrer)\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d5afb1e e-con-full e-flex e-con e-child\" data-id=\"d5afb1e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-360c5f4 elementor-widget elementor-widget-text-editor\" data-id=\"360c5f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Contact<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17096bb elementor-widget elementor-widget-heading\" data-id=\"17096bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frank Schmidt<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-090ac64 elementor-widget elementor-widget-text-editor\" data-id=\"090ac64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Certified Public Accountant \/ Tax Consultant \/ Managing Director (Gesch\u00e4ftsf\u00fchrer)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06a0b57 elementor-widget elementor-widget-text-editor\" data-id=\"06a0b57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>T<\/strong> +<a href=\"tel:+4969247421920\">49 69 2474219-20<\/a><br \/><strong>E<\/strong> <a href=\"mailto:frank.schmidt@cctax.de\">frank.schmidt@cctax.de<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-acc061a e-con-full e-flex e-con e-child\" data-id=\"acc061a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6128a34 elementor-widget elementor-widget-button\" data-id=\"6128a34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"mailto:frank.schmidt@cctax.de\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V112c0-26.51-21.49-48-48-48zm0 48v40.805c-22.422 18.259-58.168 46.651-134.587 106.49-16.841 13.247-50.201 45.072-73.413 44.701-23.208.375-56.579-31.459-73.413-44.701C106.18 199.465 70.425 171.067 48 152.805V112h416zM48 400V214.398c22.914 18.251 55.409 43.862 104.938 82.646 21.857 17.205 60.134 55.186 103.062 54.955 42.717.231 80.509-37.199 103.053-54.947 49.528-38.783 82.032-64.401 104.947-82.653V400H48z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Email<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e3d091 elementor-view-stacked elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"2e3d091\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/www.linkedin.com\/in\/frank-schmidt-b57b5414a\/\" target=\"_blank\" title=\"Linkedin\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin-in\" viewBox=\"0 0 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data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Our services at a glance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70d0dfb e-con-full e-flex e-con e-child\" data-id=\"70d0dfb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e38f824 e-con-full e-flex e-con e-child\" data-id=\"e38f824\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e448294 elementor-widget elementor-widget-image\" data-id=\"e448294\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cctax.de\/immobilien-dienstleistungen\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"853\" src=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-11.jpg\" class=\"attachment-full size-full wp-image-1507\" alt=\"Immobilien \/ Dienstleistungen\" srcset=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-11.jpg 1280w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-11-300x200.jpg 300w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-11-1024x682.jpg 1024w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-11-768x512.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3566c2f elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"3566c2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Real Estate \/ Services<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d861a6 e-con-full e-flex e-con e-child\" data-id=\"5d861a6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3964820 elementor-widget elementor-widget-image\" data-id=\"3964820\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cctax.de\/unternehmensberatung\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"853\" src=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-13.jpg\" class=\"attachment-full size-full wp-image-1509\" alt=\"Unternehmensberatung\" srcset=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-13.jpg 1280w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-13-300x200.jpg 300w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-13-1024x682.jpg 1024w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-13-768x512.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ba67c9 elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"1ba67c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Management Consulting<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8340131 e-con-full e-flex e-con e-child\" data-id=\"8340131\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1285538 elementor-widget elementor-widget-image\" data-id=\"1285538\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cctax.de\/fonds-themen-investmentsteuerrecht\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"853\" src=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-05-2.jpg\" class=\"attachment-full size-full wp-image-2053\" alt=\"Fonds-Themen \/ Investmentsteuerrecht\" srcset=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-05-2.jpg 1280w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-05-2-300x200.jpg 300w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-05-2-1024x682.jpg 1024w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-05-2-768x512.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a7ba58 elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"2a7ba58\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Fund Topics \/ Investment Tax Law<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eece866 e-con-full e-flex e-con e-child\" data-id=\"eece866\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9686866 elementor-widget elementor-widget-image\" data-id=\"9686866\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cctax.de\/finanzsteuerrecht\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"853\" src=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-06.jpg\" class=\"attachment-full size-full wp-image-1502\" alt=\"Finanzsteuerrecht\" srcset=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-06.jpg 1280w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-06-300x200.jpg 300w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-06-1024x682.jpg 1024w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-06-768x512.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa43056 elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"fa43056\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Financial Tax Law<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e451b7 e-con-full e-flex e-con e-child\" data-id=\"5e451b7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e3a2c2 elementor-widget elementor-widget-image\" data-id=\"0e3a2c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cctax.de\/rechtsberatung\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"853\" src=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-21.jpg\" class=\"attachment-full size-full wp-image-2942\" alt=\"Natalie Hemberger, Rechtsberatung\" srcset=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-21.jpg 1280w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-21-300x200.jpg 300w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-21-1024x682.jpg 1024w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-21-768x512.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f31904d elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"f31904d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Legal Advice<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3720604 e-con-full e-flex e-con e-child\" data-id=\"3720604\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0e99de elementor-widget elementor-widget-image\" data-id=\"b0e99de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cctax.de\/m-und-a\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"853\" src=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-12.jpg\" class=\"attachment-full size-full wp-image-1508\" alt=\"M&amp;A\" srcset=\"https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-12.jpg 1280w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-12-300x200.jpg 300w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-12-1024x682.jpg 1024w, https:\/\/cctax.de\/wp-content\/uploads\/2026\/04\/cctaxlegal-Image-12-768x512.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b30cd8b elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"b30cd8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">M&amp;A<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-09294d8 e-flex e-con-boxed e-con e-parent\" data-id=\"09294d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Services Fund Topics \/ Investment Tax Law Those who understand funds understand how money really works. A professional investment strategy also involves mastering the German tax law aspects of various investment forms and investments. International fund sponsors and investors therefore rely on our expertise and our many years of experience in investment tax law, foreign [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":929,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2799","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fund Topics \/ Investment Tax Law \u2014 cctax &amp; legal GmbH<\/title>\n<meta name=\"description\" content=\"Those who understand funds understand how money really works. 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