The Tax Administration has released a new 2/9/2015 written instructions (number A23/200/2015) relating to the fund through the investment tax matters in income tax for private customers. The document covers the fund to take place in the form of investment tax issues of personal income tax thing at all. This document replaces the originally personal taxation, the manual included in the Tax Administration Guidelines “Investment fund share” (03.28.2013) and “Investment Fund received profit-sharing” (03/28/2013).
The Guidance summarizes the basic principles including mutual funds, fund share, fund units redemption and conveyance (taxation of capital gains, acquisition, the acquisition of profit were costs and delivery Order), the Fund’s share of lending, profit-share remuneration of taxation and the Fund’s management fees.
