You can invest in our mutual funds through a financial advisor or by yourself. Financial advisors who cooperate with IAD Investments have insight into our products and will be glad to help you choose an ideal investment solution.
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Investment taxes
In the event that the management company pays out the income from the mutual fund’s assets during the calendar year (in accordance with Act No. 203/2011 Coll. On Collective Investment), its payment is taxed at a rate of 19% at source. This means that the shareholder will already receive a net (taxed) income. The provisions of Act no. 595/2003 Coll. on Income Tax, as amended (hereinafter referred to as the “Income Tax Act”) and the provisions of specific international treaties on the avoidance of double taxation.
The subject of income tax of natural and legal persons is also the income from unit certificates obtained from their payment (return). In the case of yield, i. positive difference between the paid non-taxable amount and the shareholder’s contribution (sale price of the unit certificate at its issue), in the case of resale of unit certificates, the tax is collected by deduction, while the taxpayer is the management company IAD Investments, správ. spol., a.s. However, the Management Company will not make a tax deduction if the recipient of the unit redemption income is a mutual fund, securities trader or foreign securities trader holding units on its behalf for its clients within the provision of investment services in the Slovak Republic through its branch or without establishing a branch.
The tax regime of investors who are not tax residents of the Slovak Republic is governed primarily by the provisions of the double taxation agreement concluded between the Slovak Republic and their country of residence. The taxation of income from investing in a mutual fund may vary in connection
with legislative changes in the field of income tax.
Special conditions apply to the taxation of profits from the resale of mutual fund units acquired before 31 December 2003. In the case of these units, it is possible to apply the income tax exemption from the resale of units, but please contact the to a tax advisor.
Disclaimer: IAD Investments, správ. spol., a.s. have no responsibility for the incorrect application of the above-mentioned opinions on unit taxation, or for inaccurate or incorrect interpretation of the relevant provisions of the laws relating to unit taxation.
NOTICE. This material is a marketing communication. Before making any investment decision, please read the sales prospectus, statute and document with key information for investors of IAD Investments správ, spol., a.s. (hereinafter referred to as “IAD”) in the Slovak language at the headquarters of IAD, at sales points, at the headquarters of the depository or at www.iad.sk. For more information, contact your financial intermediary or www.iad.sk.
The value of an investment in a mutual fund may also decrease and there is no guarantee of a return on the amount originally invested. There is also a risk associated with investing in mutual funds. In accordance with the mutual fund statutes, the proportion of securities issued by states and international organisations, as listed in the appendix to each mutual fund statute, may exceed 35% of the value of the assets in the fund, which may be as high as 100%. IAD is obliged to redeem the Prvý realitný fond and the Korunový realitný fond unit trust units immediately, but no later than within the extended period of 12 months. The assets in the Prvý realitný fond are invested, under the terms of a special law, mainly in real estate, including fixtures and fittings, for the purpose of their management and sale, in participations in real estate companies and in liquid financial assets whose economic substance implies a close link with the real estate market. The Korunový realitný fond has at least 85% of its assets continuously invested in units of the Prvý realitný fond.