{"id":20177,"date":"2026-02-25T16:39:58","date_gmt":"2026-02-25T15:39:58","guid":{"rendered":"https:\/\/lmat.de\/?page_id=20177"},"modified":"2026-02-25T16:56:44","modified_gmt":"2026-02-25T15:56:44","slug":"publications","status":"publish","type":"page","link":"https:\/\/lmat.de\/en\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"\n
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Publications<\/h1>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n
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6. July 2026<\/p>\n

FYB Financial Yearbook Germany 2022<\/h2>\n

According to the explanatory memorandum to the Act, the primary objective of the Fund Jurisdiction Act was to improve Germany\u2018s international competitiveness as a location for employee share ownerships, particularly with regard to start-ups. In addition, the disadvantage for Germany as a fund location, caused by VAT levying on the administrative services of venture capital funds, was to be eliminated as well. Almost unnoticed and shortly before its adoption by the Bundesrat, a significant improvement in the so-called extended trade tax reduction for real estate companies also found its way into the law. This article will briefly introduce the latter two topics with a view to practical applications.<\/p>\n