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.
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:
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.
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).
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.
Yes, please apply for free test access.
Please download the contract and carry out a free express installation by fax.
Besides distributions and reinvestments, also other tax relevant data for funds are available in the extensive data spectrum of WMACCESS. These include: