Tax declaration of the income from mutual investment funds
Income obtained from foreign mutual investment funds (also known as FCP - Fonds Commun de Placement) are not taxed at the source.
This is because these mutual investment funds do not have their own legal personality. It is assumed that you, as a unit holder, collect all income from moveable assets yourself. If you declare the total amount of this income (consisting of dividends and, depending on the fund, interests) in your yearly tax declaration, you are in order with regard to the levy in discharge.
The unit holders of FCP mutual investment funds must declare this income (dividends and interest) themselves in their personal income declaration under Part I, Section VII A2d 1° (codes 1444-11 and/or 2444-78).
For the sake of clarity, this tax declaration does not apply for mutual investment funds with their own legal personality, such as an open-ended investment company (SICAV or BEVEK).
In your own personal situation, you can calculate this, amongst others, using the fiscal simulators of the following fund houses:
FR0010149302: Carmignac Emergents A EUR Acc
FR0010149179: Carmignac Euro-Patrimoine A EUR
FR0010148981: Carmignac Investissement A EUR Acc
FR0010135103: Carmignac Patrimoine A EUR Acc
FR0010149120: Carmignac Sécurité A EUR Acc
FR0010149211: Carmignac Profil Réactif 100 A EUR Acc
FR0010149203: Carmignac Profil Réactif 50 A EUR Acc
Flossbach von Storch: www.fvsinvest.lu/en/investment-funds/tax-indicator.html
LU1038809395: Flossbach von Storch - Multiple Opportunities II RT
LU0431139764: Ethna-AKTIV T
LU0279509144: Ethna-DEFENSIV T
LU0455735596: Ethna-DYNAMISCH T
La Financiere de l’echiquier: http://int.lfde.com/en/
FR0010321802: Echiquier Agressor
FR0010611293: Echiquier Arty
FR0010434019: Echiquier Patrimoine
Stock exchange duty is not payable when these funds are sold.