{"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 id=\"post-list\" class=\"post-list\">            <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>\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":{"0":"post-19805","1":"page","2":"type-page","3":"status-publish","5":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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, 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