According to § 20 Einkommensteuergesetz (EStG) the profits made from loans for natural persons who are fully taxable in Germany and hold loans as private assets, must be taxed accordingly as income from capital assets. Taxation changes when it comes to legal persons, or the loan is not held privately but as business assets. Detailed information concerning taxation can be found in the respective investment Memorandum of each project. However, this does not constitute tax advice.
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