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Guidelines for Gifts and Donations

Gifts and Donations at FS Impact Finance

Frankfurt School Financial Services GmbH, together with all its subsidiaries branded as FS Impact Finance, is a financial services institution pursuant to the German Banking Act. The requirements set out by the German regulator, BaFin on gifts and donations apply to FS Impact Finance. In this context, the acceptance or award of benefits within the scope of business relations can occur. The acceptance or awarding of gifts within the scope of business relations is customary and permissible, provided that it is within a certain framework and is in line with existing competencies. If this framework is exceeded, the persons involved could be exposed to allegations of bribery or corruptibility which are criminal offences in Germany and potentially other jurisdictions. The acceptance or awarding of grants may also have adverse tax consequences.

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