Field help: Distribution before partial exemption

Enter the amount of the gross distribution from investment funds here – that is, the full amount credited to you before the partial exemption is applied.

The partial exemption is automatically taken into account by the programme. You therefore do not need to calculate which portion remains tax-free.

Background on partial exemption

Certain income from investment funds is only partially subject to tax. This is done through the so-called partial exemption. It is intended to offset income already taxed at the fund level and non-creditable foreign withholding taxes.

The amount of the partial exemption depends on the type of fund and is for private investors:

• 30% for equity funds
• 15% for mixed funds
• 60% for real estate funds
• 80% for real estate funds with predominantly foreign properties

The classification of the fund can be found in the sales prospectus or the investment conditions.