Notification of tax data

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.

• Fund Upload Client (via my.oekb)

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.

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:

Tax data reporting format

Field list for the reporting of tax data

Field list for the tax data of funds (full)

Country codes

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 by tax representative

Registration form for management companies via tax representative

Registration form for management companies at ISIN allocation

Master_data_for_tax_reporting_funds

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 taxdata@oekb.at.

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.

The costs

Please see the following document for costs relating to the transmission of tax-relevant data as well as information on invoicing:

Fees for the Registration of Tax Data

Deregistration

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:

Deregistration