{"id":20898,"date":"2026-07-06T15:13:39","date_gmt":"2026-07-06T13:13:39","guid":{"rendered":"https:\/\/lmat.de\/?post_type=publikation&p=20898"},"modified":"2026-07-06T15:14:04","modified_gmt":"2026-07-06T13:14:04","slug":"fyb-financial-yearbook-germany-2022","status":"publish","type":"publikation","link":"https:\/\/lmat.de\/en\/publikation\/fyb-financial-yearbook-germany-2022\/","title":{"rendered":"FYB Financial Yearbook Germany 2022"},"content":{"rendered":"\n
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Fund Jurisdiction Act
News for Private Equity and Real Estate<\/h1>\n\n\n\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\n\n\n

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Download now:<\/h3>\n\n\n\n

<\/p>\n\n\n\n

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

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Download PDF now<\/a><\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n

All articles have been compiled to the best of our knowledge. However, no guarantee can be assumed for their correctness, completeness, or actuality. Our current statements only reflect excerpts from the legislation, pending legislative proposals, administrative instructions of the finance authorities and other official publications.<\/strong>

It may thus be required in individual cases that you consult the full texts in order to avoid being misinformed, for which we cannot accept any liability. The content of websites we have linked to ours or to which we refer is beyond our control. We therefore exclude any liability whatsoever in this respect.<\/strong>

This information service cannot replace individual consultancy.<\/strong><\/p>\n\n\n\n

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<\/p>\n","protected":false},"excerpt":{"rendered":"

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","protected":false},"featured_media":20385,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"class_list":["post-20898","publikation","type-publikation","status-publish","format-standard","has-post-thumbnail","entry"],"acf":[],"yoast_head":"\nFYB Financial Yearbook Germany 2022 - LM Audit & 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 rel=\"canonical\" href=\"https:\/\/lmat.de\/en\/publikation\/fyb-financial-yearbook-germany-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FYB Financial Yearbook Germany 2022 - LM Audit & Tax GmbH | Wirtschaftspr\u00fcfungsgesellschaft Steuerberatungsgesellschaft\" \/>\n<meta property=\"og:description\" content=\"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. 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