How is the investment income accounted for/reported?

With each payment, fund units are acquired at the then applicable price for the company. With each payout, a corresponding number of fund units are returned and the corresponding cash amount is transferred to the company’s reference account. A tax deduction is not made, but a capital gain can be realized through the redemption due to positive price developments of the investment fund between acquisition and sale. Any such gain must be declared and taxed by the company in its tax return.

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