224. Regulation of the Federal Minister of Finance, which changes the regulation of the Federal Minister of Finance on the reporting of tax-related data for investment funds and real estate funds (Fonds-Melde-VO)

The regulation of the Federal Minister of Finance on the reporting of tax-related data for investment funds and real estate funds, BGBl. II No 96/2012 as last amended by BGBl. II No 227/2013 shall be amended as follows:

1. The title shall be replaced by the word order "Reporting of tax-related data for investment funds and real estate funds" the phrase "Reporting of tax-related data for investment funds, real estate funds and AIF" .

2. In § 1, the previous paragraph 4 receives the sales designation "(5)" and the following paragraph 4 is re-inserted:

" (4) Capital investment companies (management companies) and other entities that manage assets within the meaning of Section 188 InvFG 2011 or investment groups within the meaning of Section 42 ImmoInvFG may declare to the Reporting Office whether income The Fund of the KESt on interest pursuant to section 98 (1) Z 5 lit. b of the Income Tax Act 1988. For funds the earnings of the KESt on interest pursuant to § 98 (1) Z 5 lit. b of the Income Tax Act 1988, the KESt may be reported on a daily basis, within the framework of the payout notification and in the context of the annual report. "

3. In § 3, the following paragraph 4 is added:

" (4) The Reporting Office shall have those funds for which it has been declared in accordance with Section 1 (4) whether the earnings of the KESt on interest in accordance with § 98 (1) (e) (5) (lit) were declared. b of the Income Tax Act 1988, in a separate list ("indication as to whether the funds of the KESt are subject to interest pursuant to § 98"), to be published on the Internet. "

4. § 5 shall be amended as follows:

(a) In paragraph 1, the date " 1. Jänner 2014 " by the date " 1. Jänner 2015 " replaced.

(b) the following paragraph 4 is added:

" (4) The period for the first submission of the declaration pursuant to § 1 para. 4 shall expire on 14 November 2014. For funds that have invested more than 20% of the fund's assets in shares in other funds, this deadline shall be extended until December 5, 2014. After these deadlines have expired, this declaration may be made for the first time as from 1 January 2015, the publication in the list pursuant to § 3 (4) shall be made within one month from the date of submission of the declaration. "

(c) the following paragraph 5 is added:

" (5) The Appendix 1 in the version of the BGBl Regulation. II No. 224/2014 shall be applied for the first time for financial years beginning after 31 December 2013. "

5. Annex 1 shall be amended as follows:

a) According to the heading "Codes for the annual reporting of the AG yields and the KESt" the phrase " Transitional notification up to and including GJ-beginning in 2013 " through the phrase " Transitional notification up to and including GJ-beginning in 2014 " replaced.

(b) In the table following this heading, the following table rows shall be added at the end:

AKE	KESt on interest pursuant to § 98 (1) Z 5 lit. b EStG 1988	Optional
ELUF	Income from agriculture and forestry (§ 21 EStG 1988)	Mandatory field if AIF iSd AIFMG
EGB	Income from industrial operations (§ 23 EStG 1988)	Mandatory field if AIF iSd AIFMG
EVV	Income from rental and leasing of property and rights (§ 28 EStG 1988)	Mandatory field if AIF iSd AIFMG
SEL	Income from benefits (§ 29 Z 3 EStG 1988)	Mandatory field if AIF iSd AIFMG
SPK	Income from speculative transactions (§ 31 EStG 1988)	Mandatory field if AIF iSd AIFMG

(c) After the heading "Codes for periodic reporting of the payouts together with KESt for non-AT funds" the phrase " Transitional notification up to and including GJ-beginning in 2013 " through the phrase " Transitional notification up to and including GJ-beginning in 2014 " replaced.

(d) In the table following this heading, the following table row shall be added at the end:

TD

KESt on interest pursuant to § 98 (1) Z 5 lit. b EStG 1988

Optional

(e) The heading "Codes for daily EU-QuSt reporting" shall be in " Codes for the daily reporting of EU-QuSt and KESt according to § 98 (1) Z 5 lit. b EStG 1988 " changed.

(f) In the table following this heading, the following table row shall be added at the end:

TA

Current KESt on interest pursuant to § 98 (1) Z 5 lit. b EStG 1988

Optional

(g) In the table with the heading "File Description" the following table rows 39 to 43 are added:

39	KESt on interest pursuant to § 98 (1) Z 5 lit. b EStG 1988	numeric, 4 Scale	Optional
40	Income from agriculture and forestry (§ 21 EStG 1988)	numeric, 4 Scale	Mandatory field if AIF iSd AIFMG
41	Income from industrial operations (§ 23 EStG 1988)	numeric, 4 Scale	Mandatory field if AIF iSd AIFMG
42	Income from rental and leasing of property and rights (§ 28 EStG 1988)	numeric, 4 Scale	Mandatory field if AIF iSd AIFMG
43	Income from benefits (§ 29 Z 3 EStG 1988)	numeric, 4 Scale	Mandatory field if AIF iSd AIFMG
44	Income from speculative transactions (§ 31 EStG 1988)	numeric, 4 Scale	Mandatory field if AIF iSd AIFMG

5. In the list of Appendix 3, before the point "Name and address of the tax representative" the point "-indication of whether the fund of the KESt according to § 98 (1) Z 5 lit. b EStG 1988 is subject to " inserted.

Schelling