Research project on the effects of the Investment Tax Reform with regard to compatibility with EU law, prevention of tax-saving models and tax simplification

In a consortium led by the University of Ulm with the University of Luxembourg and the University of Worms, Professor Dr Heribert Anzinger, Professor Dr Werner Haslehner and Professor Dr Falko Tappen are investigating the compatibility of the current investment tax law with EU law, the prevention of tax-saving models, the reduction of susceptibility to structuring and aspects of tax simplification on behalf of the Federal Ministry of Finance. The InvStRefG of 19 July 2016 restructured investment taxation in Germany with effect from 2018. The reform was prompted by legal uncertainties regarding compatibility with EU law, a perceived susceptibility to structuring, complexity and tax enforcement costs. An evaluation was planned in the legislative process. The research project, which began in 2020 with a third-party funding volume of 150,000 euros, will run for two years.

A first public discussion event on interim results took place on 9 March 2021: Workshop "Unionsrechtliche Fragen zum Investmentsteuergesetz"