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Comment Weekly

ESG: Have we been “nudged”?

Started with enthusiasm and now at a dead end? ESG is still the right thing to do – whereby it depends on the value-creating implementation and goal with the fund strategy.

by Tobias Moroni | Institutional Investment Partners

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Comment Weekly

Co-determination of investors in special funds in danger?

The draft of the BaFin leaflet on the influence of investors on investments and divestments of investment funds provides an opportunity to sharpen understanding of the traditional role-playing game with a long history of investors and capital management companies.

Cases Regulatory

Article Comment

The new coalition agreement 2025: real estate and tax aspects

On 9 April 2025, the CDU/CSU and SPD presented their coalition agreement, setting out the political guidelines for the coming legislative period. The coalition agreement gives clear signals: investment and growth through tax incentives and reduction of bureaucracy.

Real Estate Regulatory

Article Comment

“Responsibility for Germany”: What are the implications of the coalition agreement for real estate law and the real estate industry?

IRE|BS Viewpoint No. 142 by Attorney-at-Law, Dr. jur. Leopold Winkler with an in-depth look at the effects of the coalition agreement for real estate law and the real estate industry.

Markets Real Estate Regulatory

Article

International executives in the sights of the German tax authorities

In particular, the tax authorities are taking a closer look at managing directors and board members of German corporations who are domiciled abroad and work for a German corporation from there.

Real Estate Regulatory

Article Comment

Impact vs. EU Green Deal: On the lack of consideration of “investor impact” in the EU Green Deal

The white paper addresses the issue of the lack of alignment of impact frameworks in large parts of the EU Green Deal.

Energy Infrastructure Real Estate Regulatory

Article

DORA Regulation: Submission deadline of the Information Register ends on April 11, 2025!

Since January 17, 2025, financial companies, and thus also permitted asset management companies and investment institutions, have been subject to the Digital Operational Resilience Act (DORA).

Regulatory

Article

Update of the Interpretation and Application Notes on the Money Laundering Act as of 01.02.2025

In November 2024, BaFin published an updated version of its Interpretation and Application Notes on the Money Laundering Act. With the update, BaFin has made several cosmetic adjustments, but also some content adjustments.

Regulatory

Article

Sustainable logistics halls: The path to environmentally and socially responsible construction

37% of global CO2 emissions are related to energy and operational processes in the construction sector. Solutions for a change of perspective using the example of logistics real estate.

Cases Real Estate Regulatory

Comment

Infrastructure investments: More leeway through new AnlV quota

Until now, infrastructure investments – depending on the structure – had to be offset against other mix ratios, such as the venture capital or real estate quota. The recently introduced 5% infrastructure quota in the German Investment Ordinance (AnlV) creates new investment opportunities for institutional investors.

Energy Infrastructure Regulatory

Article

Digitization in condominiums: The new law on virtual meetings

Change in the law: In the future, owners' meetings may also be held purely online if this is decided in the condominium owners' association with three quarters of the votes cast.

Real Estate Regulatory