Fund Data Converter
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OFST802025 – Investment Fund With Partial Tax Exemption In Germany
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
| Property | Value |
|---|---|
| OF-ID | OFST802025 |
| Name | Investment Fund With Partial Tax Exemption In Germany |
| Area | Static data |
| Level | Fund |
| Format | Text |
| Tags | DE, Full |
| Introduced in | openfunds 1.25 |
| Related field | OFST802001 Is Fund According to German Investment Tax Act |
Allowed values
Equity Fund, Mixed Fund, Real Estate Fund, Foreign Real Estate Fund, Other Funds
Example
Equity Fund
FundsXML 4 mapping
FundsXML 4.2.11 has no element for this field. The converter keeps the value as CustomAttributes/Attribute named OF_OFST802025 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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