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Submit separate and uniform assessment of tax bases for foreign special investment funds


Investment funds are subject to corporate income tax on their

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

Special investment funds are special investment funds for institutional investors that meet statutory investment requirements.

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

The declaration for the separate and uniform assessment of foreign special investment funds must be made by

  • the domestic or foreign management company or
  • the domestic investor

Note: 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 withholding tax, the declaration must be submitted to the locally competent tax office. The BZSt is only responsible for foreign special investment funds whose income taxable in Germany is fully subject to withholding tax or which do not generate any income taxable in Germany.

Process flow

You must submit the declaration for the separate and uniform determination of the tax bases of foreign special investment funds in writing to the Federal Central Tax Office (BZSt).

  • Download the form from the online form management system (FMS) of the Federal Tax Administration (BFinV) and complete it.
  • Print out the completed application form. The application form must be signed by
    • the legal representative of the investment fund or
    • a person authorized by the legal representative.
  • Send the signed form together with the other required documents by post to the BZSt office in Bonn.
  • The BZSt will check your declaration. You may have to answer further questions or submit additional documents.
  • The submitted declaration is deemed to be a determination of the basis of taxation.
  • If there are any discrepancies, the BZSt will issue a notice of amendment and send it to you by post.

Requirements

You are the representative of a domestic or foreign management company or the domestic investor of a foreign special investment fund.

Which documents are required?

You must submit the following with the declaration for the assessment procedure

  • the annual report or the annual financial statements and the management report for the past financial year
  • in the event of a distribution: a binding resolution by the management company on the appropriation of income
  • Sales prospectus, if it has been prepared
  • unit register
  • reconciliation statement showing how the tax bases were determined from the accounting under commercial or investment law
  • Totals and balance lists showing the composition of the income and income-related expenses of the special investment fund
  • Documents on the allocation of income to the individual investors

What are the fees?

There are no costs.

Appeal

  • Appeal
  • Action before the tax court

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

22.03.2024

Author

The text was automatically translated based on the German content.

Data protection information


Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Timetable
Postal address: Post Office Box 15 62 , 49705 Meppen
Timetable
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
BIC: GENODEF1LIG
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
BIC: NOLADE21EMS
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
BIC: PBNKDEFF250
IBAN: DE36250100300012132306

Ansprechpartner

Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
Room:
605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Timetable
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

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