InvStG-EN
🇩🇪 Auf Deutsch lesen (original text)
Sections
Chapter 1 General Provisions
- Section 1 — Scope of application
- Section 2 — Definitions
- Section 3 — Legal representative
- Section 4 — Competent tax authorities, authorisation to issue statutory instruments
- Section 5 — Examination of tax circumstances
- Section 5a — Transfer of assets into an investment fund
- Section 6 — Liability of an investment fund to corporate income tax
- Section 7 — Levying of capital gains tax against investment funds
- Section 8 — Tax exemption on the basis of tax-privileged investors
- Section 9 — Proof of tax exemption
- Section 10 — Investment funds or unit classes for tax-privileged investors; proof of tax exemption
- Section 11 — Refund of capital gains tax to investment funds by the tax authorities
- Section 12 — Obligation to pay tax-privileged investors
- Section 13 — Lapse of an investor's tax exemption
- Section 14 — Liability for unauthorised tax exemption or refund
- Section 15 — Trade tax
Division 2 Taxation of the Investor of an Investment Fund
- Section 16 — Investment income
- Section 17 — Income on the winding-up of an investment fund
- Section 18 — Advance lump sum
- Section 19 — Profits from the disposal of investment units
- Section 20 — Partial exemption
- Section 21 — Proportionate deductions on account of a partial exemption
- Section 22 — Change in the applicable partial exemption rate
Division 3 Merger of Investment Funds
Division 4 Relationship to the Taxation Rules for Special Investment Funds
Division 1 Conditions and Taxation of a Special Investment Fund
- Section 25 — Separate taxation rules
- Section 26 — Investment provisions
- Section 27 — Legal forms of domestic special investment funds
- Section 28 — Participation of partnerships
- Section 29 — Tax liability of the special investment fund
- Section 30 — Domestic equity income and other domestic income subject to tax deduction
- Section 31 — Tax deduction and tax credit on exercise of the transparency option
- Section 32 — Liability where the transparency option is exercised
- Section 33 — Domestic real estate income and other domestic income without tax deduction
Division 2 Taxation of the Investor of a Special Investment Fund
- Section 34 — Special investment income
- Section 35 — Distributed income and order of distribution
- Section 36 — Deemed-distributed income
- Section 37 — Determination of income
- Section 38 — Receipt and expenditure
- Section 39 — Income-related expenses, deduction of direct costs
- Section 40 — Deduction of general costs
- Section 41 — Loss set-off
- Section 42 — Tax exemption of equity income and domestic real estate income
- Section 43 — Tax exemption on the basis of double taxation agreements and the partial exemption
- Section 44 — Proportionate deductions on account of a tax exemption
- Section 45 — Trade tax on special investment income
- Section 46 — Interest barrier
- Section 47 — Credit and deduction of foreign tax
- Section 48 — Fund equity gain, fund treaty gain, fund partial-exemption gain
- Section 49 — Disposal of special investment units, application of partial value
- Section 50 — Capital gains tax
- Section 51 — Determination of the bases of taxation