Regulatory and Tax Compliance
for Investment Funds

Understanding, meeting and implementing regulatory requirements efficiently

You are here: Expertise . Investment funds . Regulatory and Tax Compliance

Investment funds are subject to a wide range of regulatory and tax requirements at both national and European level. Management companies and asset managers must ensure that these complex obligations are met throughout the entire fund lifecycle. This includes traditional regulatory requirements under the German Capital Investment Code (KAGB), ESG-related obligations as well as tax requirements under the German Investment Tax Act (InvStG).

Our Services

We provide management companies, depositaries, fund initiators and institutional investors with clear guidance and practical legal advice in an increasingly dynamic and compliance-driven environment.

Ongoing Regulatory Compliance: Support with the implementation and monitoring of regulatory requirements applicable to investment funds.
ESG Compliance: Advice on ESG disclosure obligations under the Sustainable Finance Disclosure Regulation (SFDR) and the EU Taxonomy Regulation.
Investment Tax Law: Guidance on investment taxation and the structuring of tax-efficient fund products.
Registrations and Authorisation Procedures: Assistance with regulatory filings, registrations and approval processes.
Outsourcing and Cooperation Agreements: Drafting and review of outsourcing arrangements and cooperation agreements.
Coordination with Key Stakeholders: Advice at the interface between auditors, supervisory authorities and tax advisers.

Compliance as a Key Success Factor for Investment Funds

Regulatory and tax requirements in the investment fund sector continue to evolve and directly affect the structuring, management and distribution of fund products.

Successfully navigating this environment requires in-depth expertise and practical experience in dealing with regulators, auditors and complex regulatory frameworks.

Annerton advises banks, payment institutions, e-money institutions, FinTechs, investment firms and other regulated entities on all aspects of compliance and anti-money laundering law. Combining deep regulatory expertise with a practical understanding of business operations, we help our clients establish effective compliance frameworks, manage regulatory risks and meet the expectations of supervisory authorities.