Tax Information - Austria

For Austrian reporting purposes, SKY Harbor Global Funds will post figures for the USD and EUR share classes. Austrian-domiciled shareholders or beneficial owners that currently invest (or wish to invest in the future) in share classes denominated in GBP, CHF, SEK, NOK, DKK, or other currencies as may become available should inquire with SKY Harbor Global Funds about the status of Austrian tax transparency before making any such investments.

In order to obtain the reporting status, the Fund’s tax representative will provide annual tax figures for the relevant share class and report these figures to the relevant Authorities (i.e., Oesterreichische Kontrollbank (‘OeKB’)). The annual tax figures that will be reported are as follows:

  • Deemed distributed income (Ausschüttungsgliecher Ertrag)
  • Austrian withholding tax on deemed distributed income (KESt-Betrag des ausschüttungsgleichen Ertrages)
  • Correction amount of the acquisition costs (Korrekturbetrag der Anschaffungskosten)
  • Offsetable Austrian withholding tax on the deemed distributed income (Verrechenbare KESt des ausschüttungsgleichen Ertrages)
  • Withholding tax on foreign dividend income (KESt auf ausländische Dividenden)

For details of share classes that are reported in Austria please see the SKY Harbor Global Funds class listing document.

Daily and annual tax reporting is available on the website of OeKB using the following:

The information contained on this page is made to support marketing of the share classes and is based on interpretations of relevant laws and regulations currently in effect, all of which are subject to change without notice on this website. This summary is not intended to nor does it constitute investment or tax advice and does not purport to deal with all of the tax consequences applicable to the funds or to all categories of investors, some of whom may be subject to special rules. Shareholders and potential investors are advised to consult their professional advisors concerning possible taxation or other consequences of purchasing, holding, selling, converting or otherwise disposing of the Shares under the laws of their country of incorporation, establishment, residence, or domicile, and in the light of their particular circumstances.