As the Notification Office, OeKB receives tax-relevant data on funds. This is used to determine how the funds are treated for income tax purposes. For calculating the exact amount of capital gains tax to be deducted, the data is published on my.oekb and forwarded to the banks via interfaces.
Reporting data via the OeKB Fund Upload Client
Investment funds, real estate investment funds and alternative investment funds send their tax-relevant data to OeKB through their tax representatives.
The Fund Upload Client is available to you for uploading data subject to notification. You can access the Fund Upload Client via my.oekb after completing the registration. Alternatively, an sFTP-account is available.
The rules at a glance
- The precise settlement of capital gains tax due on funds requires OeKB to be notified of tax data in its capacity as Notification Office.
- In order to report the tax data, you will need to register with OeKB.
- The data must be reported at least once a year.
- OeKB checks whether the reported data is provided on time and in full.
- Finally, the tax-related data and the income tax treatment calculated based on it are published on my.oekb and forwarded to banks, investment companies and other capital market participants who need the tax data for settlement purposes.
Registration of new capital gains tax reporting funds and keeping master data current
For new capital gains tax reporting funds, the master data specified under FMV 2015 and the declaration of intent must be sent to the Notification Office. The reported master data must be kept constantly up to date and any changes submitted to the Notification Office without delay.
- OeKB is the Notification Office for reporting tax-relevant data for funds. This arises from Sec. 186 Investment Funds Act (InvFG) and Sec. 40 Real Estate Investment Funds Act (ImmoInvFG) as well as the Fund Reporting Regulation 2015 of the Federal Ministry of Finance.
- The Fund Reporting Regulation 2015 was published on 24 June 2015 and came into force on 6 June 2016. It regulates the reporting of tax-relevant data for investment funds, real estate investment funds and alternative investment funds to OeKB.
You can find the statutory provisions on the notifications here:
Investment Fund Act 2011
Real Estate Investment Fund Act
Fund Reporting Regulation 2015
Data content and data format for the tax notifications to OeKB
Tax-relevant data can be reported to OeKB in two ways:
- via the web application Fund Upload Client
- or sFTP-accounts
To find out which data content and formats you will need for the reporting of tax data, see the following:
Field list for the reporting of tax data
Field list for the tax data of funds (full)
Registration and transmission of master data for the notification of tax-relevant data
For the transmission of tax-relevant data you have to register once with OeKB and transmit the master data of your tax reporting funds. The notification office must be notified of any changes without delay. All corresponding information on the rules of use and the forms can be found here:
Registration form for management companies
Rules of use for the reporting of tax data
Important information regarding tax representatives
Pursuant to Sec. 186 para. 2 point 2 Investment Fund Act 2011, only an Austrian public accountant or a person able to provide proof of similar professional qualifications may be appointed the tax representative of a fund.
If a tax representative is used who does not exercise this function, please contact OeKB at least one month before the planned acceptance of tax representation. You can reach the Funds Service Centre at firstname.lastname@example.org.
Login details for reporting capital gains tax
We will contact your appointed tax representative. This will ensure that they receive the required login details for sending the tax-relevant data via the Funds Upload Client (accessible via my.oekb) or the via sFTP-accounts.
Please see the following document for costs relating to the transmission of tax-relevant data as well as information on invoicing:
It is absolutely essential for investment companies that no longer wish to notify OeKB of tax data to report this change in circumstances to the OeKB Funds Service Centre. If deregistration is not performed, the annual basic fee due will continue to be charged, even if no tax data reports are sent.
You can find the relevant form here:
Any more questions?
F +43 1 53127-4040