Field help: Is information on the advance lump sum required for this fund?

Select "yes" if at least one of the following applies to you:

1. You purchased fund shares in 2024

You purchased fund shares through a foreign bank/broker – e.g. in March and/or October.

Example: Mr Müller purchases shares in an equity fund on 15 March 2024.

2. Earnings were automatically reinvested (thesaurisation)

For some funds, earnings (e.g. interest or dividends) are not paid out but automatically reinvested in new fund shares. This is also considered a purchase for tax purposes.

Example: Ms Schneider owns shares in a fund. On 30 June 2024, the fund automatically reinvests earnings. Although she did nothing, this is considered a new acquisition for tax purposes.

3. You already had fund shares in your portfolio on 01.01.2024

Even if you did not purchase anything new in 2024 but already owned shares on 1 January 2024, you must select "yes".

Please enter "01.01.2024" as the fictitious purchase date for determining the advance lump sum – even if you bought the shares many years earlier.

Example: Mr Meier has had fund shares in his portfolio since 2020. He did not sell anything in 2024. However, since he owned the shares all year, the advance lump sum must be determined.

Background on the advance lump sum:
Since 2019, all investment funds are subject to minimum taxation on undistributed earnings – the so-called advance lump sum. It is charged retroactively on 2 January of the following year, i.e. for 2024 on 2 January 2025.