Change The Fund Registration Regulation

Original Language Title: Änderung der Fonds-Melde-VO

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2014_II_224/BGBLA_2014_II_224.html

224. Regulation of the Federal Minister for finance, modifies the regulation of the Federal Minister for finance concerning the notification of tax-relevant data for mutual funds and real estate funds (funds-login VO)

The regulation of the Minister of finance concerning the notification of tax-relevant data for investment funds and real estate funds, Federal Law Gazette II No. 96/2012 last amended by BGBl. II No 227/2013 is amended as follows:

1. in the title the phrase "Notification of tax-relevant data for investment funds, real estate funds and AIF" takes the place of the phrase "Notification of tax-relevant data for mutual funds and real estate funds".

2. in article 1, the previous paragraph 4 is paragraph labeled (5) and the following paragraph 4 is newly inserted:

"(4) capital investment companies (management companies) and other entities which manage assets within the meaning of § 188 InvFG 2011 or collective investment undertakings within the meaning of section 42 ImmoInvFG, can explain to the registration office, whether proceeds from Fund of the capital gains tax on interest in accordance with article 98, paragraph 1 No. 5 lit. b of the income tax Act 1988 are subject to. For funds whose income of capital gains tax on interest in accordance with article 98, paragraph 1 No. 5 lit. 1988 subject to b of the income tax Act, can the capital gains tax daily, in the notification of of distribution of and in the year notification be reported."

3. in article 3 the following paragraph 4 is added:

"(4) the Registrar has the funds, for which in accordance with § 1 para 4 was declared, whether their income of capital gains tax on interest in accordance with article 98, paragraph 1 No. 5 lit. "b of the income tax Act 1988 are in a separate list (" indicating whether the funds of the capital gains tax on interest in accordance with section 98 are subject to ") to publish the Internet."

4. Article 5 is amended as follows:

(a) in paragraph 1, the date "1 January 2014" is replaced by the date "1 January 2015".

(b) the following paragraph 4 is added:

"(4) the period for the initial declaration pursuant to § 1 para 4 expires on November 14, 2014. For funds that have invested more than 20% of the Fund's assets in shares of other funds, this period is extended until 5 December 2014. After expiry of these deadlines this statement can be, delivered for the first time from 1 January 2015 with the publication in the list referred to in article 3 paragraph 4 within one month as of submission of the Declaration."

(c) the following paragraph 5 is added:

"(5) the annex 1 in the version of regulation BGBl. II is no. 224/2014 to apply for the first time for fiscal years beginning after December 31, 2013."

5. Appendix 1 is amended as follows:

(a) after the heading "codes for the annual reporting of AG income along with capital gains tax" is the phrase "transition message to incl. GJ beginning in 2013" by the phrase "transition message to incl. GJ beginning in 2014" replaced.

(b) in the table after this heading following table rows are added at the end:



AKE





Capital gains tax on interest in accordance with article 98, paragraph 1 No. 5 lit. b EStG 1988





Optional







ELUF





Income from agriculture and forestry (§ 21 EStG 1988)





Obligatory, if AIF within the meaning AIFMG







ETUC





Income from business (§ 23 ITA 1988)





Obligatory, if AIF within the meaning AIFMG







EVV





Income from renting and leasing of thing included and rights (§ 28 of the EStG 1988)





Obligatory, if AIF within the meaning AIFMG







SEL





Income from services (§ 29 Z 3 EStG 1988)





Obligatory, if AIF within the meaning AIFMG







SPK





Income from speculative transactions (article 31 of the EStG 1988)





Obligatory, if AIF within the meaning AIFMG





(c) after the heading "code for periodic message of the dividends and capital gains tax for non-AT funds" is the phrase "transition message to incl. GJ beginning in 2013" by the phrase "transition message to incl. GJ beginning in 2014" replaced.

(d) in the table after this heading, following table row is appended to the end:



TD





Capital gains tax on interest in accordance with article 98, paragraph 1 No. 5 lit. b EStG 1988





Optional




(e) the heading "codes for daily EU QuSt message" is in "codes for daily reporting of EU QuSt and capital gains tax in accordance with article 98, paragraph 1 No. 5 lit. b EStG 1988 "changed.

f) in the table after this heading following table row is added at the end:



TA





Ongoing capital gains tax on interest in accordance with article 98, paragraph 1 No. 5 lit. b EStG 1988





Optional




(g) in the table headed "File description" following table lines 39 to 43 are added:



39





Capital gains tax on interest in accordance with article 98, paragraph 1 No. 5 lit. b EStG 1988





numeric,.

4 decimal places





Optional







40





Income from agriculture and forestry (§ 21 EStG 1988)





numeric,.

4 decimal places





Obligatory, if AIF within the meaning AIFMG







41





Income from business (§ 23 ITA 1988)





numeric,.

4 decimal places





Obligatory, if AIF within the meaning AIFMG







42





Income from renting and leasing of thing included and rights (§ 28 of the EStG 1988)





numeric,.

4 decimal places





Obligatory, if AIF within the meaning AIFMG







43





Income from services (§ 29 Z 3 EStG 1988)





numeric,.

4 decimal places





Obligatory, if AIF within the meaning AIFMG







44





Income from speculative transactions (article 31 of the EStG 1988)





numeric,.

4 decimal places





Obligatory, if AIF within the meaning AIFMG





5. in the list of annex 3 the point is before the point "Name and address of the tax representative" "-whether the Fund of the capital gains tax in accordance with article 98, paragraph 1 No. 5 lit." b EStG 1988 is subject to"inserted.

Schelling