167. Ordinance of the Federal Minister of Finance on the reporting of tax-related data for investment funds, real estate funds and AIF (Fonds-Melde-Regulation 2015-FMV 2015)

Because of

1.		§ 186 (2) Z 2 of the Investment Fund Act 2011-InvFG 2011, BGBl. I No 77/2011, and
2.		§ 40 para. 2 Z 1 of the Real Estate Investment Fund Act-ImmoInvFG, BGBl. I No 80/2003,
The current version shall be replaced by the following:

General provisions and definitions

§ 1. (1) This Regulation shall govern

1.		the transmission of the tax-related data of the payout and the distribution-like income of a fund in accordance with § 186 (2) (2) (2) (2) lit. a Investment Fund Act 2011-InvFG 2011, BGBl. I No 77/2011, and § 40 (2) (1) (1) (1). a Real Estate Investment Fund Law-ImmoInvFG, BGBl. I n ° 80/2003, and any corrections to the data already reported to the Reporting Office in accordance with Section 12 (1) of the Capital Markets Act-KMG, BGBl. No. 625/1991, as amended by the Federal Law BGBl. I No 184/2013,
2.		the way in which the income earned by the unit holders, the amount of the capital gains tax (KESt), and the necessary adjustments to the cost of the tax, as well as the amount of the income received by the unit holders, and the
3.		the publications by the Reporting Office.

(2) The Federal Minister of Finance shall disclose to the Reporting Office how, on the basis of the statutory provisions and the reported tax-related data, the income tax treatment has to be carried out (determination requirements). The Reporting Office shall be informed in good time of any changes to the investigative provisions and shall be required to provide all the information necessary to carry out the investigation.

(3) For the purposes of this Regulation:

1.		Funds: entities within the meaning of § § 186 or 188 InvFG 2011 or § § 40 or 42 ImmoInvFG.
2.		Reporting funds: funds which have made a timely annual declaration pursuant to this Regulation or a declaration of intent pursuant to Article 5 (3).
3.		Non-reporting funds: funds which are not a reporting fund within the meaning of the Z 2.
4.		Management companies: Capital investment companies, AIFM in the sense of Alternative Investment Fund Manager Law-AIFMG, BGBl. I n ° 135/2013, and other entities directly managing assets within the meaning of § 188 InvFG 2011 or § 42 ImmoInvFG.
5.		Distribution report: reporting of the tax-related data in connection with a payout.
6.		Annual report: reporting of tax-related data in connection with payout-like income.

Registration and master data

§ 2. (1) An upright registration is a prerequisite for any kind of transmission under this Regulation. Therefore, prior to the first transmission to the reporting body, management companies shall be notified of the information provided in Appendix 1 shall be registered in writing, subject to a two-week period prior to the first transmission. After they have registered, they have the Appendix 2 to report the reported master data of the reporting funds managed by them. The one in the Annexes 1 and 2 shall be kept up-to-date, and any changes shall be notified immediately to the Reporting Office.

(2) Management companies may, in the course of the registration in accordance with paragraph 1 above, explain to the Reporting Office whether income from funds of the KESt on interest in accordance with § 98 (1) Z 5 lit. b of the Income Tax Act 1988-EStG 1988, BGBl. No 400/1988. For funds the earnings of the KESt on interest pursuant to § 98 (1) Z 5 lit. b EStG 1988, this KESt can be reported daily as well as in the context of the payout or annual report.

Regular messages

§ 3. (1) The transmission of the tax-relevant data in accordance with § 1 (1) and § 2 (2) shall be effected exclusively in the automation-aided way and in a structured form. The type of transmission and the specifications (form, structure and content) of the data transmitted shall be the one in the Annexes 3, 3a and 3b in compliance with the plausibility criteria provided for in each case. By other means, using a different transmission system, incomplete transfers or notifications in the event of non-compliance with the Appendix 3 shall not submit any messages within the meaning of Section 186 (2) (2) (2) (2) of the a InvFG 2011 or § 40 paragraph 2 Z 1 lit. a ImmoInvFG and shall not be accepted by the Reporting Office.

(2) The following deadlines shall apply for regular reports:

1.		The payout notification shall be made at the latest on the last trading day prior to the day on which the payout is made.
2.		The annual report shall be made no later than seven months after the end of the financial year of the Fund. In the case of disbursements pursuant to § 58 para. 2 InvFG 2011, the annual report shall be made no later than on the last trading day before the date of payment.
If the notifications are not made within these time limits, the legal consequences of § 186 para. 2 Z 3 InvFG 2011 and § 40 paragraph 2 Z 2 ImmoInvFG shall be introduced.

Late notifications and corrections

§ 4. (1) Regular notifications (Section 3 (2)) were originally made in good time only until 15 December of the calendar year in which these notifications were made. The Reporting Office shall receive these corrected notifications and shall publish them as corrected, indicating the date of the original publication. The offtake (paying agency in accordance with § 95 paragraph 2 Z 1 lit. b EStG 1988) shall make a correction of the capital gains tax deduction and the other tax values based thereon and in consequence thereof, provided that there is still an upright business relationship with the unit-holder.

(2) The correction of the payout notification may be made in the annual report. If the correction results in a negative value in the course of the payment of the payout and the compensation equal to the payout, a capital gains tax which is due to it is not to be paid out.

(3) The Reporting Office shall have no later than the deadline for the next annual report

1.		first-time notifications at the end of the period according to § 3 (2) or
2.		Corrections of first-time notifications after 15 December (par. 1)
(List of self-proofs) to be published separately.

(4) The offender shall treat the annual reports to be published separately pursuant to paragraph 3 at the request of the unit holder as a self-proof within the meaning of Section 186 (2) Z 4 InvFG 2011 or § 40 paragraph 2 Z 3 ImmoInvFG.

Publication

§ 5. (1) The Reporting Office shall have the Meldefonds with the data relevant for their income tax treatment, including the income tax treatment determined in accordance with the Federal Ministry of Finance's investigation guidelines, as well as the reporting date on the Internet. (list of the Meldefonds).

(2) A fund shall be removed from the list of reporting funds if an annual report is not made in due time. This fund shall be published in a separate list on the Internet for a period of one year from the expiry of the period laid down in Article 3 (2) (2) (2) for the adoption of the annual report (list of former Meldefonds).

(3) Registered management companies (§ 2 para. 1) may be registered for the first time in Austria for distribution or for the first time the distribution of the funds in Austria begins with the Appendix 2 shall declare that the acceptance of an annual report shall be made by the Oesterreichische Kontrollbank Aktiengesellschaft in full disclosure of the master data referred to therein or in the context of the ISIN award by Oesterreichische Kontrollbank Aktiengesellschaft The intention is (Memorandum of Understanding). By submitting the declaration of intent, these funds shall be deemed to be a notification fund until the end of the period referred to in Article 3 (2) (2), and shall be included in the list of 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.

Interest in accordance with § 98 EStG

§ 6. (1) The Reporting Office shall have those funds for which it has been declared by registered management companies (§ 2 para. 1) whether their earnings are the KESt on interest in accordance with § 98 (1) (e) (5) (5) (lit). b EStG 1988, to be issued in a separate list and to be published on the Internet. For funds which are the KESt on interest pursuant to § 98 para. 1 Z 5 lit. b EStG 1988, also running KESt on interest pursuant to § 98 para. 1 Z 5 lit. b EStG 1988, these funds are to be published in a separate list (Meldefonds KESt according to § 98 EStG 1988, daily values) as well as the associated daily values.

(2) The daily values shall be reported no later than five days after the fixing of a new return value. On the expiry of this period, the Fund shall be removed from the list and published in a separate list (former Meldefonds for KESt according to § 98 EStG 1988, daily values) for the period of one year.

(3) In the course of the reporting of the tax-related data of a financial year of a fund, interest shall be paid in accordance with § 98 Z 5 lit. b EStG 1988 (for limited taxable investors), these funds are to be published in a separate list (Meldefonds KESt according to § 98 EStG, annual values). If this notification is no longer provided, these funds are to be published in a further list (former Meldefonds for KESt according to § 98 EStG 1988, annual data) for the period of one year.

(4) In the course of the reporting of the tax-related data of a financial year of a fund, no KESt is paid on interest pursuant to Section 98 (1) Z 5 lit. b EStG 1988 is reported by the deductible for the purposes of the capital gains tax deduction of the flat-rate value, which is relevant for the deduction of the EU withholding tax, in accordance with § 98 (1) Z 5 lit. b EStG 1988 to be used.

Deadlines

§ 7. The time calculation is based on § 108 of the Federal Tax Code-BAO, BGBl. No 194/1961, whereby by way of derogation from Section 108 (2) of the BAO, the deadline does not end at the end of the day, but at 4 p.m. By way of derogation from Section 108 (3) of the 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. 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.

Entry into force and transitional provisions

§ 8. (1) This Regulation shall enter into force on 4 April 2016. For notifications made before April 4, 2016, the provisions of the Funds-Melde-VO, BGBl. II No. 96/2012 in the version of the BGBl. II No 224/2014.

(2) The Funds-Melde-VO, BGBl. II No 96/2012, as amended by the BGBl Regulation. II No. 224/2014 will expire at the end of April 3, 2016, with the last notification being available on April 1, 2016 to 4:00 p.m. The lists drawn up on the basis of the Fund-Melde-VO shall continue to be carried out and adapted in accordance with the provisions of this Regulation.

(3) In accordance with the requirements of the Reporting Office between 15 February and 15 March 2016, management companies shall have the following information on the basis of point 3.1 of the Appendix 1 the fund-reporting VO to complete the data on the basis of the information provided on the basis of Appendix 2 in addition to that.

(4) Where notifications are made in 2016, the master data shall be in accordance with Appendix 2 to supplement the indication as to whether the income of the Fund is subject to the EU withholding tax.

Schelling