The Federal Court of Justice prohibits administrators from charging commissions for the rental of apartments that they manage themselves (Az. I ZR 224/25). The aim is more market transparency; However, costs do not disappear and could be priced differently. This could favor scaling and disadvantage smaller HOAs.
Luxembourg plans to allow SCS/SCSp-AIFs umbrella structures with legally separate compartments even without a fund product law with draft law 8814 (30 July 2026). The aim is unbundling: regulation via the approved EU AIFM, product design as required – for example for concentrated assets.
The Investitionsabzugsbetrag (§7g EStG) is a German tax incentive for small businesses and investors. It allows up to 50% of planned investment costs to be deducted up to three years in advance, improving liquidity, plus accelerated depreciation of up to 20% over five years.
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