Funds-Login Vo

Original Language Title: Fonds-Melde-VO

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96. Regulation of the Minister of finance concerning the notification of tax-relevant data for mutual funds and real estate funds (funds-login VO)

In accordance with section 186, para 2 Z 2 InvFG 2011 and article 40 paragraph 2 1 ImmoInvFG Z is prescribed:

Current message

§ 1 (1) by a tax representative pursuant to § 186, para 2 Z 2 InvFG 2011 and § 40 paragraph 2 has 1 taken from ImmoInvFG delivery of tax-relevant data of the distribution (dividend notification) and the dividend-equivalent earnings (annual report) Z only in a structured form in the automation-supported paths at the registration office (§ 12 KMG) to be carried out. The type of transmission and the specifications (shape, structure and content) of the transmitted data must conform to the description contained in the annex 1 of this Regulation respecting the plausibility criteria referred to therein. Amounts are rounded to specify in the currency of the share genus to four decimal places. Otherwise, by using a different transmission system made or incomplete submissions provide no messages in accordance with § 186 paragraph 2 Z 2 InvFG 2011 and § 40 paragraph 2 Z 1 ImmoInvFG dar and not accepted by the registration office.

(2) 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, have prior to the first delivery of a message when the registration office, specifying the master data provided for in annex 2 and a two-week period prior to submission of the first message in writing to register. Registered investment fund management companies have to keep in the Appendix 3 master data of the login funds they manage ongoing currently and immediately to announce any changes to the registration office.

(3) the payment message is to the last trading day before the distribution date, the year message within one month after the date in which the dividend-equivalent earnings in accordance with section 186, para 2 Z 1 InvFG 2011 and art. 40 para 2 Z 1 ImmoInvFG as distributed are to carry out. Derogation is extended the deadline for foreign funds for a further two months. For transacted Fund last year reporting the end of the original financial year is the period calculation still. The appropriate messages are not carried out within the mentioned terms which appear in section 186 subsection 2 Z 3 InvFG 2011 and article 40 paragraph 2 2 ImmoInvFG Z arranged legal consequences. Incorrect messages can be corrected only until the expiry of the time limits laid down for submitting each message. The adjustment of the distribution message can be done also in the annual message.

(4) the period calculation according § 108 BAO. The end of the period falls on a day on which no trading on the Vienna Stock Exchange will take place (not a trading day), BAO of the last previous trading day as last day is derogation from § 108 para 3 of the period. The annually published calendar of trading days for the Austrian spot and derivatives market of Wiener Börse AG is decisive for the determination of the trading days.

Late reports and corrections

§ 2. For login and funds, which were up to the deadline for submitting the annual notification according to § 1 section 3 of registration Fund, 1 para can after pursuant to § 3 period up to carry out will be made next year message, a late year message or fixed a timely message of the year. The Registrar has to accept the late or corrected annual message for the self determination and to publish ("list for the self determination") marked as delayed or corrected. The Abzugsverpflichtete has the late year message after implementation of the lump-sum taxation according to § 186, para 2 Z 3 InvFG 2011 or § 40 paragraph 2 Z 2 ImmoInvFG, the corrected annual message on request of the holder as proof of self in the sense of § 186, para 2 Z 4 InvFG 2011 or § 40 paragraph 2 Z 3 ImmoInvFG to handle.


§ 3 (1) has the hotlines that Fund, made for a payout or an annual message in accordance with § 1 was to publish together with the respective tax data reported in separate lists ("List of messages of of distribution of", "List of dividend-equivalent earnings" and "List of credential funds") in the Internet.

(2) 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 fund, which for the first time in Austria for sale be approved or begins their distribution in Austria for the first time with the form attached in the Appendix 3 see complete announcement of therein master data or explain in ISIN grant award by the Austrian control Bank compared to the registration office , that the carrying out of an annual message (letter of intent) is intended. With the delivery of the letter of intent deemed registration funds these funds and are an appropriate supplementary designation in the list of registration funds to take on. The intent is for the Fund to be approved until 15 November for sale or their marketing actually begins November 15 to November 15 of the same year for all other funds no later than 15 December of that year to give.

(3) Fund, for which an annual message was carried out (login funds) and funds referred to in paragraph 2 must be removed when a year message is not timely made from the list of credential funds. These funds are intended to publish period in a separate list on the Internet ("list of former registration Fund") for the period of one year from the expiration to § 1 section 3 for submitting the annual message.

Transitional provisions

4. (1) on April 1, 2012 those funds as registration Fund within the meaning of section 186, paragraph 2 apply until the expiry of the period for carrying out of the next year message in accordance with § 1 para. 3, Z 2 InvFG 2011 and article 40, paragraph 2 Z 1 ImmoInvFG, - for which by 31 March 2012 a correct message according to § 40 paragraph 2 Z 2 fourth set InvFG 1993 in the version before the BBG 2011 , Federal Law Gazette I no. 111/2010 is done or, for the timely evidence pursuant to article 40, paragraph 2 first and second set of InvFG 1993 before No. 2 as amended by 2011, Federal Law Gazette I no. 111/2010 for the force before April 1, 2012 as received dividend-equivalent earnings provided the BBG, or - that for the first time were admitted after 31 December 2011 in Austria for sale and their distribution has actually begun within one month , if you until the end submit the memorandum of understanding, pursuant to section 3 para 2 the period referred to in paragraph 3, and published in the list of credential funds in accordance with article 3, paragraph 1.

(2) if the Fund mentioned in paragraph 1 to 31 December 2012 as a credential funds apply, not Z 3 InvFG they pursuant to § 186, para 2 2011 or § 40 paragraph 2 flat rate taxable Z 2 ImmoInvFG.

(3) funds despite fulfilling seem up in para 1 first up third tick conditions not on the list of credential funds, they are not considered registration Fund. The tax representative can their inclusion in the list of funds of of credential, proof of fulfilment which in writing require first conditions to third tick and complete disclosure of the master data listed in Appendix 2 in paragraph 1 until May 31, 2012 at the registration office.

(4) the deadline for submitting the annual notification pursuant to section 1 para 1 expires for the first time by § 1 paragraph 3 by way of derogation September 30, 2012.

Final provisions

§ 5. This regulation is for distributions, with an ex-date in accordance with § 1 para 3 to March 31, 2012 and for dividend income, after March 31, 2012 deemed to apply, no later than fiscal years of funds, beginning before January 1, 2013, to apply.


Annex 1 according to article 1, paragraph 1 reads:

Type of delivery and specifications of the message

Appendix 2 according to section 1, paragraph 2 reads:

First-time registration

Annex 3 according to § 3 para 2 is as follows:

Memorandum of understanding pursuant to section 3 para 2 funds-login VO