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Separate and uniform determination of tax bases for foreign special investment funds

Since 1 January 2018, investment funds with their

  • domestic investment income,
  • domestic real estate income, and
  • other domestic income

of corporation tax.

The tax bases of foreign special investment funds and their investors are usually determined by the Federal Central Tax Office (BZSt). At the end of the financial year, special investment funds must prepare a declaration for a separate and uniform assessment and submit it to the BZSt.

In the case of domestic special investment funds and foreign special investment funds whose income taxable in Germany is exclusively or partially not subject to tax deduction, the declaration must be submitted to the locally competent tax office. The BZSt is only responsible for foreign special investment funds whose taxable income in Germany is fully subject to tax deduction or which do not generate any taxable income in Germany.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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