Investment funds · Question 10 of 12
Which statements about calculating the advance lump sum (Vorabpauschale) are correct?
3 answers are correct. Medium
Show answer
Answer
- B The basis is the redemption price at the start of the year, multiplied by 70% of the base interest rate
- C It is limited to the actual increase in value during the year plus distributions
- E Distributions made during the year are deducted
Explanation
The basic income is the value at the start of the year × base interest rate × 0.7. If the fund has risen less, at most the actual increase in value plus distributions applies, and in loss years there is no advance lump sum. Distributions reduce it, and the partial exemption applies here too.