| dbo:abstract |
Carried interest, or carry, in finance, is a share of the profits of an investment paid to the investment manager specifically in alternative investments (private equity and hedge funds). It is a performance fee, rewarding the manager for enhancing performance. Since these fees are generally not taxed as normal income, some believe that the structure unfairly takes advantage of favorable tax treatment, e.g. in the United States. (en) Carried Interest (Kurzform: Carry) (wörtlich übersetzt ‚übertragener Zinsertrag‘, besser übersetzt ‚Gewinnbeteiligung‘) ist eine Gewinnbeteiligung für die Verwalter einer Kapitalanlage zu Lasten der Investoren. Üblicherweise erhalten die Manager einen Prozentsatz des Gewinns aus dem Kapitaleinsatz (englisch Capital Gain), den sie durch ihre Arbeit erwirtschaftet haben. Sinn und Zweck ist es dabei, einen Anreiz zum Erzielen möglichst hoher Gewinne zu erzeugen. Im Dezember 2017 bezifferte die New York Times den Gewinnanteil, der dabei üblicherweise an Manager ausgeschüttet wird, mit rund 20 %. (de) |
| dbo:thumbnail |
wiki-commons:Special:FilePath/Fund_Structure.png?width=300 |
| dbo:wikiPageExternalLink |
https://ssrn.com/abstract=996665 http://www.cbo.gov/ftpdocs/83xx/doc8306/07-11-CarriedInterest_Testimony.pdf http://www.taxpolicycenter.org/briefing-book/key-elements/business/carried-interest.cfm https://web.archive.org/web/20120127184333/http:/www.taxpolicycenter.org/briefing-book/key-elements/business/carried-interest-reform.cfm |
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| dbp:date |
July 2020 (en) |
| dbp:reason |
Article is political, not historical (en) |
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dbr:Share |
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| rdfs:comment |
Carried interest, or carry, in finance, is a share of the profits of an investment paid to the investment manager specifically in alternative investments (private equity and hedge funds). It is a performance fee, rewarding the manager for enhancing performance. Since these fees are generally not taxed as normal income, some believe that the structure unfairly takes advantage of favorable tax treatment, e.g. in the United States. (en) Carried Interest (Kurzform: Carry) (wörtlich übersetzt ‚übertragener Zinsertrag‘, besser übersetzt ‚Gewinnbeteiligung‘) ist eine Gewinnbeteiligung für die Verwalter einer Kapitalanlage zu Lasten der Investoren. Üblicherweise erhalten die Manager einen Prozentsatz des Gewinns aus dem Kapitaleinsatz (englisch Capital Gain), den sie durch ihre Arbeit erwirtschaftet haben. Sinn und Zweck ist es dabei, einen Anreiz zum Erzielen möglichst hoher Gewinne zu erzeugen. Im Dezember 2017 bezifferte die New York Times den Gewinnanteil, der dabei üblicherweise an Manager ausgeschüttet wird, mit rund 20 %. (de) |
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Carried Interest (de) Carried interest (en) |
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