Regulatory

Everything about legislation, regulation, KAGB, EU taxonomy, tax law and much more.

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Beware of tax traps

The fact that the customs authorities – the "weapon-carrying troop of the tax administration", so to speak – stood at the door of some companies unannounced in the run-up to Christmas must have caused some red-hot faces.

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DORA Regulation: New mandatory requirements for cyber security from 17.01.2025

The deadline for implementing the DORA Regulation (Digital Operational Resilience Act) expires on 17.01.2025. This means numerous new and complex requirements for obligated parties.

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The Secondary Market for Special AIFs: A Legal Perspective on New Trading Opportunities

Secondary markets offer an attractive option to restructure investments into special funds without cancelling the fund.

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Fund marketing – how to advertise public AIFs in a legally compliant way

What are the regulatory requirements for advertising in the fund sector?

Glasfaserkabel
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AnlV amendment to 5% infrastructure quota frees up real estate quota

On 11 October 2024, the Federal Government submitted the draft bill for a 2nd Act to Strengthen Company Pensions to the Bundesrat. This contains exciting amendments to the Investment Ordinance (AnlV), which is particularly relevant for pension funds.

Tax
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Tax sells!? – Efficiently manage tax risks in investments and reduce liability

Good planning is already "half the battle" when it comes to tax risks: Taxes are tricky because, in addition to financial risks due to unplanned liquidity outflows, they very quickly entail reputational risks and criminal risks.

Biomassekraftwerk
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Security of Supply & Energy Independence – Status Quo “Renewable Gas Act” in Austria

In Austria, the EGG - Renewable Gas Act - was seen as a beacon of hope for the expansion of green gas generation from ...

Photovoltaik: Soltage Project at 200 Iron Horse Park
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US Election: Potential Regulatory Risks and Opportunities for Energy Infrastructure

The presidential election has repercussions for every sector of the world's largest economy and could create significant change depending on whether Donald Trump or Kamala Harris are elected to the White House. Potential impact to the energy infrastructure sector has come into focus during the presidential campaign after historic levels of investment under the Biden administration.

ESG or ESE with G?
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Sustainability Management: “ESE with G” instead of ESG

Thinking of sustainability management as ESE with G instead of the narrower, but more widely used, ESG makes a big difference.

office buildings at Canary Wharf
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ELTIF-VO update paves the way for new mutual fund product

Following the moderate success of the ELTIF so far, the regulation has been comprehensively revised. This article presents exactly what ELTIFs are, whether ELTIFs are open-ended or closed-end funds and what significant new opportunities there are for retail AIFs.

Fassade Office Building
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ESMA Guidelines on (ESG) Fund Names / New BaFin Administrative Practice: Background, Content, Practical Implications

In a notification dated 25 July 2024, BaFin announced that it will take into account the guidelines for fund names of the European Securities and Markets Authority (ESMA) in its administrative practice. These will completely replace BaFin's previous administrative practice on sustainable investment funds.

Podcast Cover Real Assets
Podcast

The policy framework and practical challenges in US renewables

The Inflation Reduction Act, permitting delays, uncertain tax credits, a macro-interconnected grid, battery storage, transmission limitations and increased grid load-the big story in the US is the growth of Renewables, however, what are the practical implications for efficient power distribution? Join the conversation with John DiMarco, Igneo Infrastructure Partners and Greg Whetstone as they work through the good news in US Renewables but also explore the challenges presented by this growth and the aspirations for an integrated US power system.

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