Special assets

The special assets are the assets managed by an investment company for the account of the investors, usually securities or real estate, but also other investment objects (Section 2 (2) InvG). The assets belonging to the investment fund can be owned by the investment company or jointly owned by the investors (Section 30 (1) InvG). An investment company may set up several special funds (Section 30 (3) InvG). The investment fund must be held by a custodian bank.

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