- Administration of special assets is exempt from VAT according to § 4 No. 8 letter h) UStG.
- Currently, this exemption only applies to alternative investment funds that are comparable to UCITS.
- To strengthen the financial location of Germany, the exemption for administrative services is being extended to all investment assets according to the Capital Investment Code.
Source: umsatz-steuer-beratung.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
