Prerequisite for reducing the tax rate at the source to 15 percent of the investment income is the presentation of a status certificate.

The income of an investment fund is exempt from tax if tax-privileged investors participate at the time the income is received. The investment fund must prove the participation of tax-privileged …

The tax bases for special investment funds and their investors must be assessed separately and uniformly. In case of a foreign special investment fund, the management company or the domestic investor …

Domestic income from participations of an investment fund includes income generated in connection with securities lending or repurchase agreements. As a rule, the tax authorities levy tax on the …

Application forms and information for foreign investment funds with a status certificate.