To be exempted from capital yields tax suppliers of leveraged products provided information to OeKB until 31 March 2012.
Due to legislative changes from 1 April 2012 on, OeKB will not collect messages as stated in the decree of the Federal Ministry of Finance of 2 January 2006, GZ 010203/0662-VI/6/2005, Rz 6197b iVm Rz 7757a anymore. From this point on lever notifications are not processed any longer.
The list of Leveraged Products exempt from Capital Yields Tax (notifications until 31 March 2012) is still available under www.profitweb.at.
Previous Procedure
OeKB acts as the notification office under the Austrian Capital Market Act. On the occasion of making notifications, suppliers of leveraged products also announced the underlying initial investment (as stated in the decree of the Federal Ministry of Finance of 2 January 2006, GZ 010203/0662-VI/6/2005, Rz 6197b iVm Rz 7757a) and provided OeKB with the effective issuing terms.
Issues reported on the basis of the decree of the Federal Ministry of Finance are published at Profitweb. On demand of a coupon paying department the issuing terms deposited by the issuer will be provided by OeKB.