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Taxes "national"

As regards taxation, contractual funds, SICAVs and limited partnerships for collective investment are regarded as being transparent and do not constitute an independent taxable entity in their own right (exeption in case of direct real estate property). Assets and income are only taxed directly at the level of the investor on the basis of the provisions applicable in the investor's tax domicile. In Switzerland, the same rules apply -as far as is possible - as in the case of investments in other securities.

The taxation of foreign collective investment schemes is determined solely by the applicable provisions in the respective collective investment schemes' country of domicile; investors are also subject solely to the applicable provisions in their country of domicile.

Collective investment schemes and taxes - A special information summary which provides a condensed, systematic outline of the main tax regulations from the point of view of investors, collective investment schemes and fund providers. The publication is intended as a source of basic information for a wider interested public!