Submit separate and uniform determination of taxation bases for foreign special investment funds

Foreign special investment funds must submit a declaration of their sales and distributions so that their tax bases can be determined.

Since 1.1.2018, investment funds are subject to tax with their

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

to corporate income tax.

The taxation 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 fiscal year and submit it to the BZSt.

Notice:
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 tax withholding 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 case of a distribution: a binding resolution of 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 special investment fund's income and income-related expenses
  • documents showing the allocation of income to the individual investors
  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • personal appearance: no

Form "034269 InvSt 1 - Declaration for separate and uniform determination of tax bases according to § 51 InvStG (ID: 034269)".

If required, the forms:

  • "034270 Annex FB-InvSt (ID: 034270)"
  • "034271 Annex FB-InvSt-Distribution (ID: 034271)"
  • "034272 Annex FB-InvSt-EK (ID: 034272)"
  • "034273 Annex FB-InvSt-Thesauration (ID: 034273)"
  • "034274 Asset FB-InvSt-VG (ID: 034274)"
  • "034275 Asset FI-EK (ID: 034275)"
  • "034276 Asset FI-Distribution (ID: 034276)"
  • "034277 Asset FI-Thesauration (ID: 034278)"
  • "034278 Asset FI-SoBest/FB-InvSt-SoBest (ID: 034278)"
  • "034279 Asset FI-STK/FB-InvSt-STK (ID: 034279)"

Related Links

  • Forms in the Forms Management System (FMS) of the Federal Finance Administration (BFINV)

Preconditions

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

Related Links

  • § Section 51 of the German Investment Tax Act (InvStG)
  • § Section 4 (2) no. 2 of the German Investment Tax Act (InvStG)

Related Links

  • 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 authorized representative

sign the form.

  • Send the signed form together with the other required documents by mail to the BZSt office in Bonn.
  • The BZSt will check your declaration. If necessary, you may have to answer further questions or submit additional documents.
  • The submitted declaration is considered to be a determination of the basis for taxation. If there are any discrepancies, the BZSt will issue an amendment notice and notify you of this notice by mail.

Responsible for the content
Federal Ministry of Finance (BMF)

Last update or date of publication
20.04.2021