annual report 31 Mar 2006 - SEB Asset Management

Tax Information for Investors
Documentation of the bases for taxation in accordance with section 5 (1)
sentence 1 number 1 of the InvStG (German Investment Tax Act) 1)
Partial distribution/ partial retention
62 SEB ImmoInvest
Private assets Business assets Business assets
Investors liable Investors liable
for income tax for corporation tax
Amount per unit Amount per unit Amount per unit
in EUR in EUR in EUR
a) Distribution amount 2.3000 2.3000 2.3000
b) Income distributed
(proportion of income from financial year contained in the distribution)
i.e. not including amount carried over from previous year and not including
development project interest
1.2995 1.3050 1.3050
Distribution-equivalent income 0.2568 0.2513 0.2513
(carried forward to new account in accordance with tax law)
c) Included in the distribution
aa) Carried forward from previous year 0.2922 0.2867 0.2867
bb) Tax-free capital gains on securities 0.1572
cc) Domestic and foreign dividend income, half of which is tax-free 0.0658 2) 0.0658 2)
dd) Domestic and foreign dividend income, tax-free for corporations 0.0658
ee) Capital gains from shares, half of which is tax-free 0.0000 2)
ff) Capital gains from shares, tax-free for corporations 0.0000
gg) Tax-free capital gains from subscription rights to
free units in corporations 0.0000
hh) Tax-free capital gains on real estate outside the
taxable period of ten years 0.0000
ii) Tax-free foreign income subject to progression clause
in Germany 0.3278 0.3278 0.3278
jj) Foreign income with imputable foreign withholding tax 0.0240 0.0240 0.0240
kk) Foreign income with notional foreign withholding tax 0.0000 0.0000 0.0000
Included in the distribution-equivalent income
cc) Domestic and foreign dividend income, half of which is tax-free 0.0000 2) 0.0000 2)
dd) Domestic and foreign dividend income, tax-free for corporations 0.0000
ii) Tax-free foreign income subject to progression clause
in Germany 0.0000 0.0000 0.0000
jj) Foreign income with imputable foreign withholding tax 0.0000 0.0000 0.0000
kk) Foreign income with notional foreign withholding tax 0.0000 0.0000 0.0000
d) Portion of distribution and distribution-equivalent income warranting the
crediting or reimbursement of withholding tax on dividend income
aa) Basis of calculation for savings tax 1.0055 1.0055 1.0055
bb) Basis of calculation for withholding tax on dividend income 0.0000 0.0000 0.0000
e) Amount of withholding tax on dividend income to be credited or reimbursed
aa) Savings tax (30% of above basis of calculation) 0.3017 3) 0.3017 3) 0.3017 3)
bb) Withholding tax on dividend income (20% of above basis of calculation) 0.0000 3) 0.0000 3) 0.0000 3)
f) Amount of foreign tax for foreign income taxable
in Germany
aa) Imputable foreign withholding tax 0.0130 0.0130 0.0130
bb) Deductible foreign withholding tax 0.0000 0.0000 0.0000
cc) Notional foreign withholding tax 0.0000 0.0000 0.0000
g) Amount of depreciation or depletion
(depreciation of buildings in accordance with German law)
h) Amount of any corporation tax credit utilised
by the distributing corporation in accordance with
0.6795 0.6795 0.6795
section 37 (3) KStG 0.0000
1) Deviations between amounts according to investment law or tax law result from the offsetting of gains and losses, non-deductible costs in accordance with tax law
and the tax depreciation of buildings.
2) Income is disclosed in full (of which half is tax-free).
3) Plus solidarity surcharge