backThe German Annual Tax Act 2022 raised the limit for permitted income from active commercial business operation through (special) investment funds to 10% of all of the fund’s income, provided the previous limit of 5% is exceeded by income from the operation of facilities for the generation of electricity from renewable energies or from the operation of charging stations for electric vehicles. The German legislator is thus sending a signal to the fund industry that the generation of electricity from renewable energies by investment funds is politically desirable.
In this “Talk im Turm” breakfast seminar, we will discuss how this legislative development can be taken up and implemented by real estate funds in practice, particularly against the background of the prohibition of operational activities by funds, the need to comply with tax regulations and the given circumstances related to real estate law.
Please reach out to Martina Lemp at mlemp@kslaw.com with any questions.