25 July 2022

VAT-exempt management of venture capital funds

Having to pay VAT on management services received has often proved to be a serious disadvantage for German venture capital funds in recent years. The introduction of a VAT exemption for the management of venture capital funds through the Fund Jurisdiction Act should bring considerable relief. The Federal Ministry of Finance’s administrative decree dated 24 June 2022 provides practitioners with an interpretation of the term “venture capital fund”.

We present this interpretation in our GSK Update.

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Sebastian Gerhards

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