The entire world of tax knowledge

SteuerGo FAQs

 


Field help: (2023) Line 7 Distributions from foreign property funds before partial exemption

Enter here the amount of distributions from foreign property funds before partial exemption. The partial exemption for foreign property funds is 80 %.

Foreign property funds are all investment trusts that invest more than 50 % of their assets in foreign properties and/or property companies.

Distributions are all amounts actually paid or credited to you as an investor, including any foreign taxes withheld. In particular, the following are considered to be distributions:

  • cash distributions,
  • reinvestment of the earnings,
  • distributions in kind and
  • compensation and goodwill payments.