UBS ETF In order to proceed, you must confirm that you are an institutional investor based in Germany.

  • Institutions within the meaning of § 1 para. 1b of the Banking Act (i.e. credit institutions and financial services institutions);
  • Insurance companies;
  • Asset management companies, investment companies as well as foreign AIF management companies and management companies commissioned by them;
  • Pension funds and their management companies.

This information and the information below does not represent distribution within the meaning of § 293 of the Capital Investment Act (Kapitalanlagegesetzbuchs; KAGB).

  • Investments in these products should be made only after studying the current prospectus and Key Investor Information Document in detail.
  • The information was prepared without reference to any specific or future investment objective, financial or tax situation or requirement on the part of a particular individual or group.
  • The information is intended for information purposes only and constitutes neither an offer nor a solicitation to buy or sell securities of any kind or related financial instruments.
  • The products or securities described below may be unsuitable or prohibited for sale in all jurisdictions or to certain categories of investors.
  • The following information and opinions have been compiled or arrived at based upon information obtained from sources believed to be reliable and in good faith, but are not guaranteed as being accurate, nor are they a complete statement or summary of the securities, markets or developments referred to.
  • The following details and opinions are provided without any guarantee or warranty and are for the recipient's personal use and information purposes only.
  • UBS AG and/or other members of the UBS Group may have a position in and may make purchases and/or sales of any of the securities or other financial instruments mentioned below.
  • This and the following information may not be reproduced, redistributed or republished for any purpose without written permission from UBS AG.
  • Representative in Germany for UBS Funds established under foreign law: UBS Deutschland AG, Bockenheimer Landstraße 2-4, 60306 Frankfurt am Main. Sales prospectuses, simplified prospectuses, Key Investor Information Documents, articles of association and contractual terms as well as annual and semi-annual reports of UBS Funds are available free of charge from UBS Deutschland AG or UBS Asset Management (Deutschland) GmbH, Bockenheimer Landstraße 2-4, 60306 Frankfurt am Main.
  • Units of the UBS Funds mentioned above may not be offered, sold or delivered in the US. The information mentioned herein is not intended to be construed as a solicitation or an offer to buy or sell any securities or related financial instruments.
  • The following information and charts may contain information on performance. Past performance is not a reliable indicator of future results. The performance shown does not take account of any commissions and costs charged when subscribing to and redeeming units. Commissions and costs have a negative impact on performance.
  • If the currency of a financial product or financial service is different  from your reference currency, the return may rise or fall as a result of currency fluctuations. This information pays no regard to the specific or future investment objectives, financial or tax situation or particular needs of any specific recipient.
  • The details and opinions contained on this website are provided without any guarantee or warranty and are for the recipient’s personal use and information purposes only.
  • This and the following information does not constitute tax, legal or investment advice. Please contact your tax, legal and/or investment advisor.
  • Source for all data and charts (if not indicated otherwise): UBS Asset Management. © UBS 2017

Reporting Fund Status Important information for UK resident tax payers

The following information applies to UK resident tax payers and other Reporting Funds investing in a sub-fund of the Company (the “Sub-fund”).

All share classes of the Sub-funds of the Company have obtained “Reporting Fund status” for UK tax purposes. The term “Reporting Fund” is used as defined under the UK Offshore Funds (Tax) Regulations 2009.

UK tax resident investors investing in a Reporting Fund must include in their UK tax return both the actual distributions received from their investment as well as the ‘reported income’ (broadly, their proportionate share of the Reporting Fund’s reported income in excess of the sums actually distributed). UK investors will be liable to income or corporation tax as appropriate on the total of these sums.

If you invest in a share class of a Sub-fund of the Company, you are required to review the periodic information contained on the UBS ETF website and include the relevant details on your UK tax return.

If you require any further information please contact us via mail.

Further instructions for investors

The Company (as a Reporting Fund) is required to provide a report to investors who hold shares in any of its Sub-funds at the end of the relevant accounting period, including details of the reported income of the relevant share class.

UK tax resident investors holding shares in a Sub-fund on the last day of the Company’s accounting period are required to obtain the ‘reported income’ calculation on this website: (contained in the pdfs - see below) and include it in their UK tax return.

The report shows the dates and amounts per share class of all distributions paid during the Company’s account period. ‘Reported income’ in excess of the sums actually distributed are deemed to have been received six months after the accounting year end of the Company, on the ‘Company distribution date’, and should be included in the tax return for the relevant tax year.

Please note, the obligation to include the reportable income amount on a UK tax return lies with the investor and not with a nominee, distributor or advisor.

Example

Investor acquired 1000 shares in a Sub-fund of the Company (share class ‘X’) on 1 July 2010.
Excess reported income for the Sub-fund accounting year ended 30 June 2011 is 0.1010.

The investor should include the following amount of reported income in their tax return for the tax year 2011/2012: (0.1010 x 1000 shares) = 101.0.

Any amounts actually distributed should also be included as distributions.

Reported income per sub fund/share class