Bouwfonds European Residential - Catella Real Estate AG
Bouwfonds European Residential - Catella Real Estate AG
Bouwfonds European Residential - Catella Real Estate AG
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Tax Information<br />
Income tax treatment of the distribution and retained amounts<br />
36<br />
Section 5(1) sentence 1 no. 1 of the InvStG Private<br />
investors<br />
Other business<br />
investors<br />
Corporations<br />
a) Amount of distribution made on 3 August 2009 0.3700 1 0.3700 1 0.3700 1<br />
- Deemed distribution from previous years<br />
included in the distribution, broken down<br />
by financial year<br />
0.0021<br />
- of which financial year 2007/2008<br />
0.0021 2<br />
0.0021<br />
0.0021 2<br />
0.0021<br />
0.0021 2<br />
memo item: the distribution made on 3 August<br />
2009 relates to the following cash distribution:<br />
0.3700 0.3700 0.3700<br />
b) Amount of distributed income 0.2777 3 0.2777 3 0.2777 3<br />
b) Deemed distribution 0.0072 0.0072 0.0072<br />
- of which non-deductible income-related expenses as<br />
defined in section 3(3) sentence 2 no. 2 of the InvStG<br />
0.0072 0.0072 0.0072<br />
c) Amounts included in the distribution/deemed<br />
distribution<br />
aa) - (repealed) - - -<br />
bb) - Tax-free capital gains as defined by section 2(3)<br />
no. 1 sentence 1 of the InvStG in the version<br />
applicable on 31 December 2008<br />
0.0000 - -<br />
cc) - Income as defined in section 3 no. 40<br />
of the EStG; 100%<br />
- 0.0000 -<br />
dd) - Income as defined in section 8b(1)<br />
of the KStG; 100%<br />
ee) - Disposal gains as defined in section 3 no. 40<br />
of the EStG; 100%<br />
ff ) - Disposal gains as defined in section 8b(2)<br />
of the KStG; 100%<br />
gg) - Income as defined in section 2(3) no. 1 sentence<br />
2 of the InvStG in the version applicable on<br />
31 December 2008, insofar as the income is<br />
not investment income as defined in section 20<br />
of the EStG (tax-free capital gains on subscription<br />
rights attached to bonus shares)<br />
hh) - Tax-free capital gains from properties as defined<br />
in section 2(3) no. 2 of the InvStG<br />
ii) - Income as defined in section 4(1) of the InvStG<br />
(foreign income exempt under double taxation<br />
agreements)<br />
jj) - Income as defined in section 4(2) of the InvStG<br />
for which no deduction under (4) has been made<br />
kk) - Income as defined in section 4(2) of the InvStG<br />
which gives rise to an entitlement to credit tax<br />
deemed to have been paid against income or<br />
corporation tax in accordance with a double<br />
taxation agreement<br />
ll) - Income as defined in section 2(2a) of the InvStG<br />
- of which retained<br />
- of which distributed on 3 August 2009<br />
- - 0.0000<br />
- 0.0000 -<br />
- - 0.0000<br />
0.0000 - -<br />
0.0000<br />
- -<br />
0.0000 0.0000 0.0000<br />
0.0000 0.0000 0.0000<br />
0.0000 0.0000 0.0000<br />
-<br />
-<br />
-<br />
0.0827<br />
0.0814<br />
0.0013<br />
0.0827<br />
0.0814<br />
0.0013