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Taxation of carried interest Taxation of carried interest

28 Jun 2004. Source: Linklaters Oppenhoff & Radler.
Earlier this month, the German government passed tax reforms, which were designed to bolster the country's flagging private equity industry. The reforms dictate that the percentage of a general partner's carried interest that is subject to taxation should be reduced from 100 per cent to 50 per cent, according to law firm Linklaters, Oppenhoff & Radler.

Until 2002, carried interest was generally considered a capital gain and therefore tax free, but two years ago the finance ministry moved to close what it considered a 'loophole', declaring carried interest a fully taxable fee for services rendered.

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Linklaters, Oppenhoff & Radler is a global law firm, with integrated practice area teams providing expert legal advice on all areas of commercial law. It works closely with successful businesses all over the world to meet their legal requirements. For more details go to www.Linklaters.com<

Copyright © 2004 Linklaters Oppenhoff & Radler

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