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Mensuel de juin 2021 - Fonds / ESG

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Attracting German institutional investors: How Luxembourg’s SIFs fulfil the criteria of a German special investment fund
By Christian BEDNARCZYK, Partner, Jonathan STREICHER, Director and Jens KRAEMER, Manager Deloitte   The German special investment fund tax regime, announced in 2018, is still relatively unknown among Luxembourg funds, even as it grows in popularity among German institutional investors. Pension schemes, Germany’s Versorgungswerke, and other German tax-exempt investors in particular are calling for more and more investment in such funds. And, the reason is simple—a special fund benefits from transparent status, treating the fund’s income as if it were received by an investor. Tax-exempt investors can therefore significantly reduce the tax burden. In addition, specific regulations from the BaFin can restrict the investment of pension schemes into mutual real estate...
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