Fund Data Converter
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OFST802005 – Is Fund Without Domestic Income In Germany
Indicates whether the investment fund generates domestic income in Germany within the meaning of § 6 (3)–(5) of the German Investment Tax Act (InvStG). - "yes" = the fund does not generate domestic income in Germany as defined in § 6 (3) – (5) InvStG and therefore has no German corporate tax base at fund level (no obligation to apply § 8 InvStG). - "no" = the fund generates domestic income in Germany within the meaning of § 6 (3) – (5) InvStG and may be subject to German taxation at fund level.
This field is relevant only for financial instruments qualifying as an investment fund (Investmentfonds) under § 1 InvStG (OFST802001 = "yes". Full details are available here: https://www.gesetze-im- internet.de/invstg_2018/BJNR173010016.html#BJNR173010016BJNG000100000
| Property | Value |
|---|---|
| OF-ID | OFST802005 |
| Name | Is Fund Without Domestic Income In Germany |
| Area | Static data |
| Level | Fund |
| Format | yes / no |
| Tags | DE, Full |
| Introduced in | openfunds 1.25 |
| Related field | OFST802001 Is Fund According to German Investment Tax Act |
Allowed values
yes, no
Example
yes
FundsXML 4 mapping
FundsXML 4.2.11 has no element for this field. The converter keeps the value as CustomAttributes/Attribute named OF_OFST802005 on the share class (or position), so FundsXML → openfunds restores it unchanged.
The field mapping table lists every field; openfunds to FundsXML explains the rules behind it.
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