April 28, 2022
German Federal Ministry of Finance on disclosure requirements for foreign investments – clarifications for the fund industry and its investors
With its Decree dated April 26, 2022, the German Federal Ministry of Finance revised its administrative guidelines on the disclosure requirements for foreign investments pursuant to Section 138 (2) of the German Fiscal Code. The Decree replaces the previous decrees dating back to 2018 and 2020, and is effective as of January 1, 2022. The Decree is welcomed as it contains some clarifications requested by the fund industry and its investors.
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