Domestic Tax Data Packages

List of all capital gains tax reporting funds (KESt)  in Austria. Reporting funds are those funds that have issued a timely annual notification or a declaration of intent pursuant to the Fund Reporting Regulation 2015.

Fund is subject to capital yields tax on interest

Investment fund that is reporting capital gains tax (KESt) to Oesterreichische Kontrollbank (OeKB)

Bond income information.

Belgian Savings Tax marker for funds.

Belgian Wealth Tax marker across asset classes.

Belgian Taxable Income per Share for bond funds.

Belgian Asset Test Data including proportion of non exempt distribution.

The Equity Savings Plan (PEA) is a tax-privileged, long-term savings plan for taxpayers in France. Its cash dividends are exempt from income taxes. After five years without making a withdrawal, capital gains are also tax-free except for social security deductions. 

This is an Equity Savings Plan for long-term investments in small and medium-sized enterprises (SMEs) and so-called “entreprises de taille intermédiaire (ETI)“. Only physicals are liable if the net value of taxable assets is above the tax threshold: 1.3 million euros on January 1 of the tax year.

The Individual Pension Plan aims to regroup and replace former pension savings schemes into one overall Retirement Savings Plan scheme. Subscriptions can only be done on an individual and voluntary basis.  The sums invested in a retirement savings plan are deductible up to a limit (at the option of the holder). If choose, capital portion is taxed at the end (income tax). At the time of retirement, possibility to convert into an annuity or receive a capital sum with different tax implications.  In general, the single flat-rate withholding tax ("Prélèvement Forfaitaire Unique", PFU), at a rate of 30%, on the capital gains (or optionally on income tax).

Tax for investors with tax liability in France, varies depending on the instrument class. 

For investors with tax liability in France, the redemption premium tax is payable on the difference between the purchase price and redemption price of a bond at maturity. This tax cannot be shown as a standard value because it varies from investor to investor. 

SIX delivers information on tax categories and tax rates for persons with tax liability in France. The expanded service provides information for cash dividends and interest payments according to the different conventions for the avoidance of double taxation between France and other countries.

This is a tax on real-estate and real-estate investments that applies to both domiciled and non-domiciled investors in France. Only physicals are liable if the net value of the taxable assets is above the tax threshhold: 1.3 million Euros on January 1 of the tax year.

A 26% base standard withholding tax (WHT) rate applies on the yields on loans and securities (bonds, shares, etc.) paid by Italian resident entities to Italian resident investors.

Under the Italian tax law, profits deriving from Italian, EU and EEA mutual funds are generally subject to a 26% Withholding tax (WHT) rate, exception done for the IRRP (Italian Reduced Rate Percentage) indicator.

Fund classification indicating 0% taxation on fund distribution.

In Luxembourg, a withholding tax of 20% applies to certain interest payments for Luxembourg resident private investors or certain types of partnerships. SIX will supplement debt instruments, subject to RELIBI Law, accordingly with the information that a withholding tax of 20% applies for Luxembourg.

For non-resident entities not acting through a permanent establishment, the NRIT Act imposes a withholding tax of 19% / 24% (although this rate may vary on certain type of income) on all Spanish sourced incomes paid to non-resident entities and individuals.

Traspasos is a tax deferral scheme for Spanish fiscal residents, allowing investors to take advantage of a switch between funds without incurring capital gains tax if both funds (local and international) are registered and have "Traspasos" status.

When you buy shares, you usually pay a tax or duty of 0.5% on the transaction. If you buy shares electronically, you'll pay Stamp Duty Reserve Tax (SDRT).

The PTM levy is a charge that applies when you buy or sell £10,000 or more of shares on the UK stock market.

UK individual investors in non-UK funds (offshore funds) are taxable on their investment gains in two contrasting ways, at rates of either 20% or 45%. The lower tax rate is only available to individual investors in funds which have elected into the UK’s tax reporting regime, known as UK reporting fund status (UK RFS). Institutional investors, including funds of funds, can also benefit when a fund has reporting fund status.

Tax attribute that expresses a particular tax applicability for certain UK tax credits.

Tax for investors with tax liability in UK varies depending on the instrument class. 

Qualifying corporate bonds are normal commercial loans that are expressed and redeemable in sterling and that hold no right to conversion into shares or securities. QCBs are Capital Gains Tax (CGT) exempt assets.

These are government securities, commercial bonds and loan stock where the amount payable on maturity, or any other occasion when the security can be redeemed will or may exceed the issue price by more than 0.5% for each year in the redemption period, up to a maximum of 30 years. Where certain conditions apply, the tax rules ensure that gains on such securities are taxed as income, rather than as capital gains.

For certain types of investors in particular, the information on the location of a financial instrument, the so-called UK Situs, is a decisive element for assessing the tax consequences under British tax legislation. The new marker indicates whether the financial instrument in question can be considered a UK asset for tax reasons. The classification is determined and derived by a rule set for equities, bonds, funds and structured products.

An excluded indexed security is one where the amount payable to discharge the debt on redemption is calculated by applying the percentage change over the redemption period in the value of ‘chargeable assets’, or an index of those assets, to the amount for which the original security was issued.

VCTs offer up to 30% upfront income tax relief, tax-free dividends and an exemption from capital gains tax on the shares should they rise in value.

An investor who has a share account with a building society is a member of that society and their share account is an asset for Capital Gains Tax purposes.

ISA eligibility information is determined in two ways, for funds ISA fund markers are sourced from Morningstar and FE FundInfo. For bonds & stocks, SIX rulesets are used.

Bond Funds, Individual Bonds, Individual gilts and ETF bonds are taxed at the income tax rate of 20%. However, the interest paid for Bond Funds is on the 20% net rate.

Profits or losses made on the disposal of gilts (including on redemption) by individual investors are not taxable and do not have to be included on the investor's tax return, either as income or capital gains.

Income received by a reporting fund but not distributed to the investor is called Excess Reportable Income (ERI).

New investors are not entitled to any share of the unit trust’s income which arose before they bought their units. To compensate for this an equalisation payment is added to the cost of new units. This is not income.

HMRC international manual definition of transparent funds.

UK domestic law requires companies making payments of UK-source interest to withhold tax at 20%, regardless of where they are resident. However, there are a number of exceptions to this general rule.