| Description |
The German Fund Category depends on the fund's capital participation ratio (in German "Kapitalbeteiligungsquote"). Further, this category defines what kind of tax reduction the investor may apply on the fund's distribution of dividends, advanced lump sum and price profits.
- "Equity Funds": at least 51% of fund's value in equity shares, tax reduction: 30%
- "Mixed Funds": at least 25% of fund's value in equity shares, tax reduction: 15%
- "German Real Estate Fund": at least 51% of fund's value in domestic real estate or real estate related business, tax reduction: 60%
- "Foreign Real Estate Fund": at least 51% of fund's value in foreign real estate or real estate related business, tax reduction: 80%
- "Other Funds": no tax reduction
The relevant paragraph can be found at (only in German):
https://www.buzer.de/s1.htm?a=%C2%A7+20&g=&kurz=InvStG&ag=12129 |