Fund Revenues

Tax relevant Revenue Data of Investment Funds Since 1994

The income generated by investment funds are taxed exclusively at the investor level. For this purpose, various kinds of income are bundled in "pots" at fund level and their use is determined by the investment company in the distribution decision at the end of the business year.

As a rule, the fund revenues must be recorded independent of whether or not a distribution or reinvestment is scheduled. If the individual revenue components are taxable at investor level, the investment company will announce the tax implications of the individual "income pots" in the annual report. The announcement will be made separately for natural persons that hold shares in the personal or business assets, and for capital companies.
These extensive publications of the fund revenues on the one hand are used for tax calculation purposes, and on the other a series of revenue components, e. g. interest revenues, dividend revenues, rental yield, gains from the disposition of annuities, etc., are needed for the tax report, that is the annual tax certificate and income statement.

Query of Current and Historical Fund Revenues

With the WMACCESS data base you have the opportunity of querying current as well as historical fund revenues. Possible queries of revenue types classified by securities information include:

  • cash distribution
  • deemed distribution income or relevant portion of increase
  • cash distribution and deemed distribution income or relevant increase portion of German partial growth funds
  • calculated amount of increase; Basis of taxation as per Section 6 of the Investment Tax Law, 70/6 method
  • reinvested amount
  • estimated undisclosed accumulated deemed distribution income

The data history of fund revenue reaches back to 1994.

Whether used once, sporadically or on a regular basis - the WMACCESS price models allow affordable use for every purpose.

Where can fund revenues be queried?

In this tutorial we will explain step by step the query of revenue data like fund revenues.

By the way: fund revenues can also be searched by using a Swiss security number (VALOR). The tutorial will show you how it works.

How are fund revenues presented?

Hit list: Research for fund revenues for a Credit Suisse Money Market fund

Detail display: Taxable, deemed distribution income pursuant to § 17.1 or § 18.1 of the Foreign Financial Investment Law (AuslInvestmG) in the amount of 0.9439 Swiss Franks.

These screenshots demonstrate how research for revenues from an investment fund is displayed. On the left you see the hit list with an overview of the fund revenues. One click on the headline of the last column allows the selection of further information by using the toggle function.
By double clicking on the line all the relevant detail information like the type of revenue, currency and amount fields are displayed in the detail display (on the right).


Functional explanation of the individual revenue data fields

For each WM field contained in the detail display of a fund revenue, an extensive functional field description, often with links to the relevant regulation like the investment tax act or the foreign financial investment law is available via the optional module wmGuide.

Field description ED104 ?: total tax relevant income in private assets

ED148: cash distribution including capital repayment before deduction of foreign withholding tax

Can the query of fund revenues be tested?

Yes, please apply for free test access.


Please download the contract and carry out a free express installation by email.


Further Tax Relevant Data for Funds

Besides distributions and reinvestments, also other tax relevant data for funds are available in the extensive data spectrum of WMACCESS. These include:


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