Tax liability of the special investment fund

(1) The provisions of sections 6, 7, 11 and 15 for the taxation of investment funds apply to special investment funds, insofar as no deviations arise from the following provisions.
(2) The status certificate under section 7(3) must confirm the status as a special investment fund.
(3) Where the permissible holding amount under section 26 no. 6 is exceeded, no taxation rules that presuppose a holding amount above that limit are to be applied to the special investment fund. This also applies where double taxation agreements provide otherwise.
(4) The corporate income tax of the special investment fund is not reduced by the trade tax paid by the special investment fund under section 29(1) in conjunction with section 15. The trade tax paid by the special investment fund is not deductible as an income-related expense.