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

This law modernises investment regulations and addresses the taxation of investment assets in Germany. It aims to update the legal framework for investment funds and related financial products. The act affects investors, financial institutions, and asset managers operating within Germany. It introduces changes to how investment income and capital gains are taxed.