Submit separate and uniform determination of bases of taxation for foreign special investment funds Unfortunately this specification of service has not yet been completely translated.
Foreign special investment funds must submit a declaration of their turnover and distributions so that their tax bases can be determined.
Since 1.1.2018, investment funds have been subject to tax with their
- domestic investment income,
- domestic real estate income and
- other domestic income
to corporate income tax.
The tax bases of foreign special investment funds and their investors are generally determined by the Federal Central Tax Office (BZSt). Special investment funds must prepare a declaration for separate and uniform determination after the end of the financial year and submit it to the BZSt.
In the case of domestic special investment funds and foreign special investment funds whose income that is taxable in Germany is not subject to withholding tax either exclusively or in part, the declaration must be submitted to the locally competent tax office. The BZSt is only responsible for foreign special investment funds whose income that is taxable in Germany is fully subject to withholding tax or which do not generate any income that is taxable in Germany.
In the declaration for the declaratory procedure, you must submit:
- annual report or the annual financial statements and the management report in each case for the past financial year
- in the case of a distribution: a binding decision by the management company on the use of the income
- Sales prospectus (if a sales prospectus has been prepared)
- Unit register
- Reconciliation statement showing how the bases of taxation were determined from the commercial or investment law accounts
- Lists of totals and balances 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
- Forms: yes
- Online procedure possible: no
- Written form necessary: yes
- Personal appearance: no
Form "034269 InvSt 1 - Declaration for the separate and uniform determination of tax bases in accordance with section 51 InvStG (ID: 034269)".
If required, the forms:
- "034270 Annex FB-InvSt (ID: 034270)"
- "034271 Annex FB-InvSt-Distribution (ID: 034271)"
- "034272 Asset FB-InvSt-EK (ID: 034272)"
- "034273 Asset FB-InvSt-Thesauration (ID: 034273)"
- "034274 Asset FB-InvSt-VG (ID: 034274)"
- "034275 FI-EK asset (ID: 034275)"
- "034276 Asset FI-Distribution (ID: 034276)"
- "034277 Asset FI-Thesauration (ID: 034278)"
- "034278 Asset FI-SoBest/FB-InvSt-SoBest (ID: 034278)"
- "034279 FI-STK/FB-InvSt-STK asset (ID: 034279)"
Forms in the Forms Management System (FMS) of the Federal Finance Administration (BFINV)
The declaration for the separate and uniform determination of foreign special investment funds must be submitted by:
- the domestic or foreign management company or
- the domestic investor
§ Section 51 of the German Investment Tax Act (InvStG)
§ Section 4 (2) no. 2 of the German Investment Tax Act (InvStG)
Further information on the assessment procedure for special investment funds on the website of the Federal Central Tax Office (BZSt)
Information on the Forms Management System (FMS) on the website of the Federal Finance Administration (BFIN)
You must submit the declaration for 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 Tax Administration (BFINV) and complete it.
Print out the completed application form. The application form must then be returned by
- a legal representative of the investment fund or
- its authorised representative
sign the form.
- Send the signed form together with the other required documents by post to the office of the BZSt in Bonn.
- The BZSt will check your declaration. If necessary, you may have to answer further questions or submit additional documents.
- The declaration submitted 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 notify you of this by post.
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