Gesetz zur Modernisierung des Investmentwesens und zur Besteuerung von Investmentvermögen (Investmentmodernisierungsgesetz) vom 15/12/2003 BGBl. Teil I n° 62 vom 19/12/2003 p. 2676 (SG(2004)A/1348 du 05/02/2004)

This law modernises investment regulations and addresses the taxation of investment assets in Germany. It aims to adapt the legal framework to current market conditions and ensure fair taxation of investments. The act affects investors, investment funds, and financial service providers. It introduces changes to how investment income and assets are taxed, potentially impacting investment strategies and returns.