Tax Information - Switzerland

Each fund that is registered in Switzerland will generally seek to produce certain figures that may aid in the completion of the shareholder’s annual tax declaration. The list of figures that will be made available is given below. For Swiss reporting purposes, SKY Harbor Global Funds will post figures for the USD and CHF share classes. It is possible that, on a case by case basis, the fund may also prepare tax figures for other share classes.

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

The tax figures that will be published are as follows:

  • Taxable investment income (Rendement imposable/zu versteurender Ertrag/Reddito imponible) for the fiscal year of the fund.
  • Taxable value of shares (Valeur imposable/Steuerwert/Valore imposible) as at the end of each calendar year.
  • Correction amount of the acquisition costs (Korrekturbetrag der Anschaffungskosten)
  • The tax figures detailed above will be made available on the website of the Swiss federal tax administration: www.ictax.admin.ch

The tax figures for accumulating share classes will also be available in the Tax Information section of the SKY Harbor Global Funds website by March following the fiscal year for which the figures were prepared. For distributing share classes, shareholders will have to report the NAV as of the end of the calendar year and dividend distributions received during the year.

Additional files

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.