Change The Fund Registration Regulation

Original Language Title: Änderung der Fonds-Melde-VO

Read the untranslated law here: https://www.global-regulation.com/law/austria/2996285/nderung-der-fonds-melde-vo.html

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227. Regulation of the Minister of 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 about the message of tax-relevant data for investment funds and real estate funds, Federal Law Gazette II No. 96/2012 is as follows altered:

1. Article 5 is amended as follows:

(a) the existing text is labeled (1) and the date "1 January 2013" is replaced by the date "1 January 2014".

(b) there be added following paragraph 2 and 3:

"(2) unused loss carryforwards within the meaning of section 198, paragraph 2 1 InvFG 2011, which are at the beginning of the fiscal year of the Fund, that starts in the calendar year 2013 Z shall be disclosed as follows: 1 corresponds to the amount of the losses for shares held in the company assets that the losses for shares held in the private wealth, is the difference between the for in accordance with the private assets and for shares held in the company assets section 198, paragraph 2 Z 1 third sentence InvFG 2011 billable losses to form and" to expel.

2. is equivalent to the amount of losses for shares held in the company assets not that the losses for shares held in the private wealth, is the total amount of billable losses for shares held in the company assets.

The losses to be assigned according to these principles may be accompanied by dividend-equivalent earnings for fiscal years of the Fund, beginning in 2013, the message.

(3) the losses in accordance with section 198, paragraph 2 1 third sentence InvFG 2011 are Z to charge to the extent of 25% and 100% of the positive balance of income of the Fund within the meaning of article 27, paragraph 3 and 4 of the income tax Act 1988 less related expenses."

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

(a) in the part of the text after the heading "Updates and corrections - technical way", the phrase "Ex-date" is replaced by "Payout day".

(b) the column of 10 in the table entitled "File description" is as follows:



10



Dividend-equivalent earnings flow time

Ex-date for distributions



YYYYMMDD or YYYY. MM.DD



Mandatory field for dividend income (code ALOE)

Optional distribution message (code DIVI) c) in the heading "codes for the annual reporting of AG income along with capital gains tax transition message to incl. GJ beginning in 2012" the year is replaced by the date "2012" "2013".

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



OVVA1



Pursuant to § 5 para 2 subpara 1 to assign from difference of the old substance losses per share



Optional

(Message either OVVA1 or OVVA2)



OVVA2



Pursuant to § 5 para 2 subpara 2 to auszuweisender total amount of old substance losses per share in operating assets



Optional

(Message either OVVA1 or OVVA2)



KBAPE



Sign wrong applicable correction cost (AG income) for private investors (for capital gains tax purposes relevant)



Optional



AASIF



Eligible foreign taxes on foreign real estate funds



Optional e) after the heading "code for periodic message of the dividends and capital gains tax for non-AT Fund" is the phrase "transition message to incl. GJ beginning in 2012" by the phrase "transition message to incl. GJ beginning in 2013" replaced.

(f)) in the table "codes for daily EU QuSt message" the phrase "EU-QuSt" does not apply for the code 'Q'.

3. in Appendix 1, point 3.2 is amended as follows:

(a) the part of the text after the heading "Updates and corrections - technical way" is as follows:

"Updates to distributions are allowed only when ex-date nor distribution date change. Otherwise, the distribution to be modified must be dropped first, then the new data can be delivered."

(b) in the table headed "File description" the lines 11 and 25 are as follows and append the lines 36 to 38 at the end:



11



Capital gains tax on foreign dividends



numeric, 4 decimal places



Mandatory field



25



Code for type of



X(1)



Mandatory field

"A" - distribution

"K" - capital gains tax discount (Thesaurierer)

"V" - message for Vollthesaurierer

"S" - substance distribution/off layering



36



Pursuant to § 5 para 2 subpara 1 to assign from difference of the old substance losses per share



numeric, 4 decimal places



Optional

(Message either column 36 or 37)



37



Pursuant to § 5 para 2 subpara 2 to auszuweisender total amount of old substance losses per share in operating assets



numeric, 4 decimal places



Optional

(Message either column 36 or 37)



38



Sign wrong applicable correction cost (AG income) for private investors (for capital gains tax purposes relevant)



numeric,.

4 decimal places



Optional 4. In Appendix 3 the point is replaced in the bulleted list "End of Fund fiscal year" "End of Fund financial year" through the point.

Fekter