For Citizens - Service Finder
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.
Hint:
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.
You must submit the declaration for a separate and uniform determination in writing to the Federal Central Tax Office (BZSt).
- Download the form from the Online Form Management System (FMS) of the Federal Finance Administration (BFINV) and fill it out.
- Print out the completed application form. The application form must then be submitted by
- a legal representative of the investment fund, or
- its authorised representative
be signed.
- Send the signed form together with the other required documents by post to the BZSt headquarters in Bonn.
- The BZSt will check your declaration. If necessary, you will have to answer further questions or submit further documents.
- The declaration submitted shall be deemed to constitute a determination of the tax bases. In the event of deviations, the BZSt will issue a change notice and inform you of this notice by post.
The declaration for the separate and uniform determination of foreign special investment funds must be made by:
- the domestic or foreign management company, or
- the domestic investor
When declaring the declaratory procedure, you must submit:
- Annual report or the annual financial statements and the management report for the past financial year
- in the case of a distribution: a binding decision by the management company on the appropriation of the income
- Prospectus (if a prospectus has been drawn up)
- Share register
- Reconciliation calculation showing how the tax bases were determined from commercial or investment accounting
- Lists of sums and balances from which the composition of the income and advertising costs of the special investment fund is determined
- Documents on the distribution of income among individual investors
- Submission of the declaration for a separate and uniform determination: within 4 months after the end of the financial year
Important note:
If a decision on a distribution is taken within 4 months of the end of the financial year, the declaration must only be made within 4 months of the date of the decision.
- for the processing of the application: usually 4 months
- Forms: yes
- Online procedure possible: no
- Written form required: yes
- personal appearance: no
Form "034269 InvSt 1 - Declaration on the separate and uniform determination of tax bases according to § 51 InvStG (ID: 034269)"
If necessary, the forms:
- "034270 Annex FB-InvSt (ID: 034270)"
- "034271 investment FB-InvSt distribution (ID: 034271)"
- "034272 Attachment FB-InvSt-EK (ID: 034272)"
- "034273 plant FB-InvSt-Thesaurierung (ID: 034273)"
- "034274 Attachment FB-InvSt-VG (ID: 034274)"
- "034275 Attachment FI-EK (ID: 034275)"
- "034276 Investment FI Distribution (ID: 034276)"
- "034277 System FI Accumulation (ID: 034278)"
- "034278 system FI-SoBest/FB-InvSt-SoBest (ID: 034278)"
- "034279 Attachment FI-STK/FB-InvSt-STK (ID: 034279)"
- Objection
- Administrative court action
The text was automatically translated based on the German content.
Federal Ministry of Finance (BMF)
Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)