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

In accordance with § 186 (2) Z 2 InvFG 2011 and § 40 Abs. 2 Z 1 ImmoInvFG the following is prescribed:

Current message

§ 1. (1) The transmission of the tax-related data of the payout (payout notification) and the payout-like income (annual report) to be submitted by a tax representative pursuant to § 186 (2) Z 2 InvFG 2011 and § 40 paragraph 2 Z 1 ImmoInvFG shall be carried out exclusively in structured form in the automation-assisted way to the Reporting Office (§ 12 KMG). The type of transmission and the specifications (form, structure and content) of the data transmitted shall be the one in the Appendix 1 of this Regulation, in compliance with the plausibility criteria laid down therein. Amounts shall be expressed in four decimal places in the currency of the shareholding. By other means, with the use of another transmission system or incomplete transmissions, there are no messages within the meaning of § 186 (2) Z 2 InvFG 2011 and § 40 paragraph 2 Z 1 ImmoInvFG and are not from the Reporting Office shall be accepted.

(2) Capital investment companies (management companies) and other entities that manage assets within the meaning of § 188 InvFG 2011 or investment groups within the meaning of § 42 ImmoInvFG have committed themselves prior to the first transmission of a Notification to the Reporting Office, indicating in Appendix 2 and to register in writing, in accordance with a two-week deadline, before the first notification has been submitted. Registered capital investment companies have those in the Appendix 3 to keep up-to-date current data of the reporting funds managed by them and to immediately notify the Reporting Office of any changes.

(3) The payout notification shall be up to the last trading day before the date of the payout, the annual report within one month from the date in which the distribution equal income pursuant to § 186 (2) Z 1 InvFG 2011 and § 40 sec. 2 Z 1 ImmoInvFG as shall be carried out. By way of derogation, the time limit for foreign funds shall be extended by another two months. For the final annual reporting of the funds, the end of the original financial year shall continue to be decisive for the calculation of the time limit. If the corresponding reports are not made within the stated time limits, the legal consequences of § 186 (2) Z 3 InvFG 2011 and § 40 sec. 2 Z 2 ImmoInvFG shall be introduced. Incorrect notifications can only be corrected by the end of the time limits provided for the notification of the respective notification. The correction of the payout notification can also be made in the annual report.

(4) The time-limit calculation is based on § 108 BAO. By way of derogation from Section 108 (3) BAO, the last day of trading shall be regarded as the last day of the period on which the end of the period falls on a day on which no trading takes place on the Vienna Stock Exchange (no trading day). For the purpose of determining the trading days, the annual calendar of trading days for the Austrian market and futures market of Wiener Börse AG is decisive.

Late notifications and corrections

§ 2. For reporting funds and funds, which were up to the end of the period for the acceptance of the annual report pursuant to § 1 para. 3 of the Reporting Fund, after the expiry of the time limit provided for in accordance with § 1 (3), until the date of the next annual report, a late Annual report shall be made or an annual report shall be corrected in time. The Reporting Office has to receive the late or corrected annual report for the self-evidence and to publish it as late or corrected ("List of Self-Evidence"). The offender has the late annual report after the flat-rate taxation has been carried out in accordance with § 186 para. 2 Z 3 InvFG 2011 or § 40 Abs. 2 Z 2 ImmoInvFG, the corrected annual report at the request of the unit holder as a self-evidence in the The terms of Section 186 (2) Z 4 InvFG 2011 or § 40 paragraph 2 Z 3 ImmoInvFG shall be treated.

Publication

§ 3. (1) The Reporting Office shall have those funds for which a payout or an annual report has been made in accordance with § 1, together with the respective reported tax data in separate lists ("List of payout notifications", " List of the "and" List of Meldefonds ") on the Internet.

(2) Capital investment companies (management companies) and other entities that manage assets within the meaning of § 188 InvFG 2011 or investment groups within the meaning of § 42 ImmoInvFG may for the first time in Austria be eligible for the Sales are admitted or their distribution in Austria begins for the first time with the Appendix 3 In the context of the ISIN allocation by the Oesterreichische Kontrollbank to the Reporting Office, declare that the acceptance of an annual report is intended to be added to the notification office. (Memorandum of Understanding). With the declaration of intent, these funds shall be deemed to be a notification fund and shall be included in the list of the reporting funds with a corresponding additional designation. The Memorandum of Understanding is for funds which are admitted for sale until 15 November or whose distribution actually begins until 15 November, until 15 November of the same year, for all other funds by 15 December of the same year. Year.

(3) Funds for which an annual report has been made (the Meldefonds) and the funds referred to in paragraph 2 shall be removed from the list of reporting funds if an annual report is not made in due time. These funds shall be published in a separate list on the Internet for a period of one year from the expiry of the time limit laid down in section 1 (3) for the adoption of the annual report ("List of former Meldefonds").

Transitional provisions

§ 4. (1) On 1 April 2012, the funds shall be deemed to be a notification fund within the meaning of Section 186 (2) (2) of the InvFG 2011 and § 40 (2) Z 1 ImmoInvFG until the expiry of the period for the adoption of the next annual report in accordance with Section 1 (3) of the Act.

-			for which, as of 31 March 2012, a correct notification in accordance with § 40 paragraph 2 Z 2 fourth sentence InvFG 1993 in the version prior to the BBG 2011, BGBl. I n ° 111/2010, or
-			for which a timely proof according to § 40 paragraph 2 Z 2 first and second sentence InvFG 1993 in the version prior to the BBG 2011, BGBl. I n ° 111/2010 for which the same income received before 1 April 2012 has been delivered as the same, or
-			which have been admitted for sale in Austria for the first time after 31 December 2011 and whose distribution has actually commenced within one month if they make the declaration of intent pursuant to section 3 (2) by the end of the period referred to in paragraph 3 above,
and were published in the list of the Meldefonds pursuant to § 3 (1).

(2) If the funds referred to in paragraph 1 are still valid as a reporting fund as at 31 December 2012, they shall not be taxed in accordance with § 186 (2) Z 3 InvFG 2011 or § 40 Abs. 2 Z 2 ImmoInvFG.

(3) In spite of the fulfilment of the conditions laid down in paragraph 1 of the first and third subparagraphs, the funds shall not be included in the list of reporting funds, they shall not be deemed to be a notification fund. The tax representative may be included in the list of the reporting funds, proof of the fulfilment of the conditions laid down in paragraph 1, first to third indent, and the full disclosure of the conditions laid down in the Appendix 2 until 31 May 2012 in writing at the Reporting Office.

(4) By way of derogation from § 1 (3), the deadline for the submission of the annual report pursuant to § 1 (1) shall expire on 30 September 2012.

Final provisions

§ 5. This Regulation is applicable to distributions, with an ex-day pursuant to § 1 (3) after 31 March 2012 and for distributed income which are deemed to have been received after 31 March 2012, but at the latest for financial years of funds which are prior to the 1. January 2013 begin to apply.

Annex 1 according to § 1 (1) reads:

Type of transmission and specifications of the notification

Annex 2 according to § 1 (2) reads:

First-time registration

Appendix 3 according to § 3 (2) reads:

Declaration of intent pursuant to § 3 paragraph 2 Fund-Melde-VO

Fekter