Articles by
Veronika Lang
Managing Director, Fund Services AT/DE
Experienced fund services leader overseeing Infra One’s Austrian and German operations. Deep expertise in AIFM regulation and cross-border fund structures.
Austrian tax treatment of PE funds and carried interest: what GPs need to know
Austria taxes carried interest at 27.5% as capital income — if you structure it correctly. Get the carry vehicle wrong and you are looking at progressive rates up to 55%. Here is how the rules work.
AIFMD II loan origination rules in Germany: what fund managers need to know
Germany's implementation of AIFMD II opens real loan origination opportunities for alternative funds — but with strict compliance requirements, even for sub-threshold managers.
Launching a fund in Austria: the full process from FMA registration to first close
Austria uses a GmbH & Co. KG fund structure under the AIFMG framework. Here is what the end-to-end launch process looks like when you work with a fund services provider.
Marketing AIFs to retail investors in Austria: the Article 49 pathway
Austria is one of the few EU countries that lets you market alternative funds to retail investors. The Article 49 AIFMG process is specific, fee-heavy, and worth understanding before you commit.
GmbH & Co. KG: why this structure is the default for German funds
Nearly every VC and PE fund in Germany uses a GmbH & Co. KG. Here is what the structure actually involves, why it works, and what first-time managers need to get right.