Tax centre 

Each fund that is registered in Austria will seek to obtain the reporting fund status (as defined in the Investment Fund Act 2011) for any share class in which there have been Austrian domiciled investors on the shareholder register during the financial period. In order to obtain the reporting fund status, the tax representative of the fund will calculate annual tax figures for the relevant share class and report these figures to the relevant Authorities (Oesterreichische Kontrollbank (‘OeKB’)).

The reported tax figures are available on the website of OeKB: and by clicking on the relevant link below:

CIF Austrian Tax 2022
CIF Austrian Tax 2021

The annual tax figures that will be reported are as follows:

  • Deemed distributed income (Ausschüttungsgleicher Ertrag)
  • Austrian withholding tax on deemed distributed income (KESt-Betrag des ausschüttungsgleichen Ertrages)
  • Correction amount of the acquisition costs (Korrekturbetrag der Anschaffungskosten)
  • Offsetable Austrian withholding tax on the deemed distributed income (Verrechenbare KESt des ausschüttungsgleichen Ertrages)

For details of funds that are registered in Austria please see the fund facts section of the fund centre.

The information contained on this page does not constitute investment or tax advice and does not purport to deal with all of the tax consequences applicable to the funds or to all categories of investors, some of whom may be subject to special rules. Shareholders and potential investors are advised to consult their professional advisors concerning possible taxation or other consequences of purchasing, holding, selling, converting or otherwise disposing of the Shares under the laws of their country of incorporation, establishment, residence, or domicile, and in the light of their particular circumstances.