Bouwfonds European Residential - Catella Real Estate AG

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Tax Information Income tax treatment of the distribution and retained amounts 36 Section 5(1) sentence 1 no. 1 of the InvStG Private investors Other business investors Corporations a) Amount of distribution made on 3 August 2009 0.3700 1 0.3700 1 0.3700 1 - Deemed distribution from previous years included in the distribution, broken down by financial year 0.0021 - of which financial year 2007/2008 0.0021 2 0.0021 0.0021 2 0.0021 0.0021 2 memo item: the distribution made on 3 August 2009 relates to the following cash distribution: 0.3700 0.3700 0.3700 b) Amount of distributed income 0.2777 3 0.2777 3 0.2777 3 b) Deemed distribution 0.0072 0.0072 0.0072 - of which non-deductible income-related expenses as defined in section 3(3) sentence 2 no. 2 of the InvStG 0.0072 0.0072 0.0072 c) Amounts included in the distribution/deemed distribution aa) - (repealed) - - - bb) - Tax-free capital gains as defined by section 2(3) no. 1 sentence 1 of the InvStG in the version applicable on 31 December 2008 0.0000 - - cc) - Income as defined in section 3 no. 40 of the EStG; 100% - 0.0000 - dd) - Income as defined in section 8b(1) of the KStG; 100% ee) - Disposal gains as defined in section 3 no. 40 of the EStG; 100% ff ) - Disposal gains as defined in section 8b(2) of the KStG; 100% gg) - Income as defined in section 2(3) no. 1 sentence 2 of the InvStG in the version applicable on 31 December 2008, insofar as the income is not investment income as defined in section 20 of the EStG (tax-free capital gains on subscription rights attached to bonus shares) hh) - Tax-free capital gains from properties as defined in section 2(3) no. 2 of the InvStG ii) - Income as defined in section 4(1) of the InvStG (foreign income exempt under double taxation agreements) jj) - Income as defined in section 4(2) of the InvStG for which no deduction under (4) has been made kk) - Income as defined in section 4(2) of the InvStG which gives rise to an entitlement to credit tax deemed to have been paid against income or corporation tax in accordance with a double taxation agreement ll) - Income as defined in section 2(2a) of the InvStG - of which retained - of which distributed on 3 August 2009 - - 0.0000 - 0.0000 - - - 0.0000 0.0000 - - 0.0000 - - 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 - - - 0.0827 0.0814 0.0013 0.0827 0.0814 0.0013
Section 5(1) sentence 1 no. 1 of the InvStG Private investors d) Basis of calculation for imputable/reimbursable Investment income tax as defined in section 7(1) and (2) of the InvStG - of which distributed on 3 August 2009 - of which retained Investment income tax as defined in section 7(3) of the InvStG e) Amount of imputable/reimbursable Investment income tax as defined in section 7(1) to (3) of the InvStG - of which distributed on 3 August 2009 - of which retained Investment income tax as defined in section 7(3) of the InvStG f ) Foreign taxes relating to income included in the distribution as defined in section 4(2) of the InvStG aa) - imputable foreign withholding tax on income as defined in section 4(2) of the InvStG aa) - of which on income not subject to the Teileinkünfteverfahren (partial income method) bb) - deductible foreign taxes (section34c(3) of the EStG) on income as defined in section 4(2) of the InvStG cc) - notional foreign withholding tax on income as defined in section 4(2) of the InvStG cc) - of which on income not subject to the Teileinkünfteverfahren (partial income method) g) Amount of depreciation/depletion as defined in section 3(3) sentence 1 of the InvStG - of which distributed on 3 August 2009 - of which retained 0.2849 4 0.2777 0.0072 0.0000 0.0712 5 0.0694 0.0018 0.0000 Other business investors 0.2849 4 0.2777 0.0072 0.0000 0.0712 5 0.0694 0.0018 0.0000 Corporations 0.2849 4 0.2777 0.0072 0.0000 0.0712 5 0.0694 0.0018 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0916 0.0916 0.0000 0.0916 0.0916 0.0000 h) (repealed) - - - 1 Distributed income and deemed distributions are deemed to have accrued on the respective distribution date or when the resolution on the distribution is passed. 2 The amount disclosed is the income calculated in accordance with tax provisions. The amount determined in line with investment law provisions is EUR 30,989.54, or EUR 0.0033 per unit certificate. 3 The amount stated includes the taxable income of the Investment Fund calculated in accordance with section 3 of the InvStG. This amount includes income that is fully taxable for investors as well as income that falls under section 2(2) and (3) and section 4(1) and (2) of the InvStG. However, the deemed distribution from previous years contained in the distribution is not included. 4 The amounts stated correspond to the basis of calculation to be applied for investment income tax. Exceptions may apply to specific investors in individual cases, for example due to non-assessment certificates. 5 When held in custody. The German withholding tax disclosed does not include the solidarity surcharge. 0.0916 0.0916 0.0000 37
Page 1: Bouwfonds European Residential Open
Page 5 and 6: Table of Contents 05 Key Figures at
Page 7 and 8: In terms of product strategy, the F
Page 9 and 10: modernisation measures that had alr
Page 11 and 12: Fund Management Report Overview of
Page 13 and 14: Valuation Information on changes in
Page 15: Development of Returns (Multi-year
Page 18 and 19: Development of the Fund 20 Realized
Page 20 and 21: Statement of Assets and Liabilities
Page 22 and 23: Notes to the Statement of Assets an
Page 24 and 25: Schedule of Properties 1 I. Directl
Page 26 and 27: Overview - Market Values and Rents
Page 28 and 29: Schedule of Real Estate Purchases a
Page 30 and 31: Statement of Income and Expenditure
Page 32 and 33: Calculation of the Distribution Ord
Page 36 and 37: Tax Information €0.37 per unit wi
Page 38 and 39: Tax Information agreement). However
Page 40 and 41: Taxation of interim profits Interim
Page 42 and 43: Committees Investment Company Catel
Page 44: Catella Real Estate AG Kapitalanlag

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