Flat rate withholding tax
The flat rate withholding tax is a tax on capital gains. The subordinated loans offered to investors mediated by iFunded generate interest among other things. All of these capital gains must be stated and taxed by the investor in the personal income tax return. The amount of flat rate withholding tax totals 26.375 %. Depending on […]
Macro location
The macro location of a property is the city or the wider region in which the property is located. The macro location of properties is described in the exposé and the investment memorandum.
Mezzanine capital
Mezzanine capital is a mix of equity and borrowed capital. It is also referred to as a hybrid form of financing. Depending on the nature of mezzanine capital, it counts as either equity or borrowed capital of a company. The subordinated loans offered on iFunded.de are usually mezzanine capital with equity-character.