Change The Fund Registration Regulation

Original Language Title: Änderung der Fonds-Melde-VO

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227. Ordinance 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 is hereby amended as follows:

1. § 5 shall be amended as follows:

(a) The previous text shall be named "(1)" and the date " 1. Jänner 2013 " is due to the date " 1. Jänner 2014 " replaced.

(b) the following (2) and (3) are added:

" (2) Non-consumed loss claims within the meaning of Section 198 (2) Z 1 InvFG 2011, which are available at the beginning of the financial year of the Fund, which commence in the calendar year 2013, shall be shown as follows:

1.

If the amount of the losses for the assets held in the assets is equal to that of the losses for shares held in private assets, the difference between the shares held in the private assets and the shares held for operating assets is in accordance with § 198 (2) (2) (1), third sentence, InvFG 2011, to form and expel losses that can be calculated.

2.

If the amount of the losses for the assets held in the assets does not correspond to that of the losses for shares held in private assets, the total amount of the losses attributable to the assets held in the assets shall be shown.

The losses to be reported in accordance with these principles may be attached to the reporting of equal amounts of income for financial years of the Fund, which start in 2013.

(3) The losses pursuant to § 198 (2) (1), third sentence, InvFG 2011, are in the order of 25% with 100% of the positive balance of income from the Fund within the meaning of Section 27 (3) and (4) of the Income Tax Act 1988 minus the related Expenditure shall be offset. "

2. In Appendix 1, point 3.1. is amended as follows:

(a) In the text section after the heading "Updates and corrections-technical track" the phrase "Ex-day" each by "Payout Tag" replaced.

(b) column 10 in the table with the heading "File Description" is:

10

At the time when the income is equal to the number of payout

Ex-day on payouts

YYYYMMDD or YYYY.MM.DD

Mandatory field for distributed income (code ALOE)

Optional with payout message (code DIVI)

(c) In the heading " Codes for the annual reporting of the AG Income, including the KESt interim report up to and including GJ-beginning in 2012 " the annual number shall be "2012" by the year "2013" replaced.

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

OVVA1

In accordance with § 5 (2) (1) (1), the difference between the old substance losses per share

Optional

(Message either OVVA1 or OVVA2)

OVVA2

Total amount of old substance losses per share in operating assets to be issued in accordance with Article 5 (2) (2) (2)

Optional

(Message either OVVA1 or OVVA2)

KBAPE

Pre-signed correction amount acquisition cost (AG yields) for private investors (relevant for KESt purposes)

Optional

AASIF

Eligible foreign taxes on foreign real estate funds

Optional

e) According to 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 2012 " through the phrase " Transitional notification up to and including GJ-beginning in 2013 " replaced.

f) In the table "Codes for daily EU-QuSt reporting" The code 'Q' eliminates the word sequence "EU QuSt" .

3. In Appendix 1, point 3.2. shall be amended as follows:

(a) The part of the text after the heading "Updates and corrections-technical track" is:

" Updates for payouts are only allowed if neither the ex-day nor the payout day change. Otherwise, the payout to be changed must be deleted first, then the new data can be delivered. "

(b) In the table with the heading "File Description" the lines 11 and 25 are as follows and the lines 36 to 38 are added at the end:

11

KESt on foreign dividends

numeric, 4 decimal places

Mandatory field

25

Type Code

X (1)

Mandatory field

"A"-payout

"K"-KESt-Abschlag (Thesaurierer)

"V"-message for full thesauriers

"S"-Substance distribution/layering

36

In accordance with § 5 (2) (1) (1), the difference between the old substance losses per share

numeric, 4 decimal places

Optional

(Message either column 36 or 37)

37

Total amount of old substance losses per share in operating assets to be issued in accordance with Article 5 (2) (2) (2)

numeric, 4 decimal places

Optional

(Message either column 36 or 37)

38

Pre-signed correction amount acquisition cost (AG yields) for private investors (relevant for KESt purposes)

numeric,

4 Scale

Optional

4. In Appendix 3, in the list of points "End of the Fund Business Year" by the point "End of the Fund business year" replaced.

Fekter