Proof of tax exemption

(1) The tax exemption under section 8(1) no. 1 must be proven by 1. a certificate under section 44a(7), second sentence of the Income Tax Act, or 2. a certificate to be issued by the Federal Central Tax Office on the comparability of the foreign investor with investors under section 44a(7), first sentence of the Income Tax Act (exemption certificate), and 3. a certificate produced by the investor's custodian institution after the end of the calendar year, on the officially prescribed form, on the extent of the investment units continuously held by the investor during the calendar year, and on the time and extent of the acquisition or disposal of investment units during the calendar year (investment unit holding certificate).
(2) The exemption certificate is to be issued only where the foreign investor demonstrates comparability. Comparability requires that the foreign investor is a corporation, association of persons or fund of assets that, under its articles, its founding instrument or its other constitution and under its actual management, serves exclusively and directly charitable, benevolent or ecclesiastical purposes (sections 51 to 68 of the Fiscal Code). Section 7(4) applies accordingly to the exemption certificate.
(3) The tax exemption under section 8(1) no. 2 requires that the provider of a retirement provision or basic pension contract notifies the investment fund, within one month after the end of its financial year, of the times and extent to which units were acquired or disposed of.