Field help: List within the meaning of section 20 para. 1 no. 3a Income Tax Act (EStG) (if applicable, attach to tax return on separate sheet)

If you have earned income from special investment shares within the meaning of sect. 20 para. 1 no. 3a of the Income Tax Act (EStG), please select "yes" here.

Special investment funds are investment funds that are not intended for the capital market public but are set up for special institutional investors or investor groups.

The basis of taxation for special investment funds and their investors must be determined separately and uniformly. For this purpose, in the case of a foreign special investment fund, the management company or the domestic investor is obliged to prepare a corresponding declaration when the financial year ends.