Die steuerliche Behandlung von Erträgen aus Anteilen an ausländischen Investmentfonds

On September 4, 1996, the Federal Ministry of Finances issued a new decree on the treatment of income from shares of foreign investment funds. This decree clarified a number of issues that had been controversial. Dietmar Aigner and Peter Bitzyk comment on the regulations of the decree. They pay special attention to arrangements that are relevant in practice.