{"id":19805,"date":"2025-01-31T09:15:57","date_gmt":"2025-01-31T08:15:57","guid":{"rendered":"https:\/\/lmat.de\/?page_id=19805"},"modified":"2026-02-17T15:47:21","modified_gmt":"2026-02-17T14:47:21","slug":"news","status":"publish","type":"page","link":"https:\/\/lmat.de\/en\/news\/","title":{"rendered":"News"},"content":{"rendered":"\n<div class=\"wp-block-genesis-blocks-gb-columns gb-layout-columns-1 one-column\"><div class=\"gb-layout-column-wrap gb-block-layout-column-gap-2 gb-is-responsive-column\">\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\">\n<h1 class=\"wp-block-heading\">News<\/h1>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-columns lists gb-layout-columns-1 one-column\"><div class=\"gb-layout-column-wrap gb-block-layout-column-gap-2 gb-is-responsive-column\">\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\"><div class=\"post-list-wrapper post-list-wrapper--post\"><div id=\"post-list\" class=\"post-list\">            <a href=\"https:\/\/lmat.de\/en\/the-federal-ministry-of-finance-comments-on-the-stricter-regulations-for-foreign-property-funds-is-it-time-to-embrace-more-bureaucracy\/\">\n                <div class=\"post-list__item\">\n                                        <div class=\"post-list__content\">\n                        <p class=\"post-list__date\">3. July 2026<\/p>\n                        <h2>The Federal Ministry of Finance comments on the stricter regulations for (foreign) property funds \u2013 is it time to embrace more bureaucracy?<\/h2>\n                        <p>In a letter dated 24 November 2025, the BMF set out the tax authorities\u2019 view on the new legal situation. According to this, it is already detrimental if one of the two conditions is met, i.e. if either the sale of the property or the income from letting is tax-exempt or subject to a substantial tax exemption.<\/p>\n                        <button class=\"wp-block-button__link wp-element-button\">read more<\/button>\n                    <\/div>\n                <\/div>\n            <\/a>\n                        <a href=\"https:\/\/lmat.de\/en\/finally-bureaucracy-reduction-is-coming-after-all-passive-foreign-income-taxation-for-small-holdings-in-private-equity-funds-abolished-section-13-foreign-tax-act\/\">\n                <div class=\"post-list__item\">\n                                        <div class=\"post-list__content\">\n                        <p class=\"post-list__date\">23. March 2026<\/p>\n                        <h2>Finally &#8211; bureaucracy reduction is coming after all: Passive foreign income taxation for small holdings in private equity funds abolished (Section 13 Foreign Tax Act)<\/h2>\n                        <p>Private equity investors have come to know it through painful experience \u2013 Section 13 Foreign Tax Act \n(Au\u00dfensteuergesetz \u201cAStG\u201d). According to this provision, so-called interim income of a capital investment nature, in particular interest income, had to be declared separately.<\/p>\n                        <button class=\"wp-block-button__link wp-element-button\">read more<\/button>\n                    <\/div>\n                <\/div>\n            <\/a>\n                        <a href=\"https:\/\/lmat.de\/en\/alls-well-that-ends-well-or-a-never-ending-story-final-bmf-circular-on-the-capitalisation-of-fund-establishment-costs-in-accordance-with-section-6e-estg\/\">\n                <div class=\"post-list__item\">\n                                        <div class=\"post-list__content\">\n                        <p class=\"post-list__date\">18. February 2026<\/p>\n                        <h2>All&#8217;s well that ends well, or a never-ending story? FINAL BMF Circular on the capitalisation of fund establishment costs in accordance with Section 6e EStG<\/h2>\n                        <p>With Section 6e EStG, the legislator has for the first time expressly regulated a long-disputed issue \u2013 the income tax classification of so-called fund establishment costs. The provision was based on earlier case law on contractual networks, which was intended to prevent abuse, and the so-called &#8220;Bauherrenerlasse&#8221; (building contractor decrees) of the time, most recently adopted in the 2003 fund decree.<\/p>\n                        <button class=\"wp-block-button__link wp-element-button\">read more<\/button>\n                    <\/div>\n                <\/div>\n            <\/a>\n            <\/div><\/div><\/div><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_genesis_hide_title":true,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"blog-all","_genesis_custom_post_class":"","_genesis_layout":"content-sidebar","footnotes":""},"class_list":["post-19805","page","type-page","status-publish","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>News - LM Audit &amp; Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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