Abstract
The following article deals with the question if and under which circumstances the AIFMG (Alternative Investmentfonds Manager-Gesetz) applies to Austrian private foundations (osterreichische Privatstiftungen) under the Private Foundation Act 1993 (Privatstiftungsgesetz) as alternative investment funds. The topic will be discussed from different angles and especially possible exemptions will be examined by means of the methodology of the AIFMD (Alternative Investment Fund Managers Directive) respectively the AIFMG.
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