UBS ETF Please confirm you are resident in Italy to proceed.

In addition to the usual risks referring to market fluctuations, securities and index type, the investor has to be aware that the funds detailed in this document are also exposed to other risks, such as: secondary market negotiations, differences between NAV and market prices, calculation changes, differences in publications of the index on behalf of the index provider, risks connected to the listing of the index components on different markets, risks connected to the use of derivatives.

There are also further risks these funds that replicate equity or bond indexes are exposed to. The investor is therefore required to have an adequate tolerance and capacity to bear such risks.

For a complete analysis of all the risks described we recommend to read carefully the prospectus.

Tax reporting

Starting from January 1, 2012, profits realized by Italian resident private investors (e.g., private individual investors) and deriving from Italian and certain foreign investment Funds (including UCITS) are generally subject to 20% taxation (instead of the previous 12.5% tax rate). On the other hand, profits deriving from direct investment in eligible bonds/securities (i.e., Italian government bonds and other eligible securities, including government bonds issued by qualified foreign Countries – i.e., Countries which have agreed to cooperate with the Italian Tax Authorities in international tax matters through exchange of information) continue to be subject to the previous 12.5% tax rate.

In order to prevent that "indirect" (i.e., through certain Funds) investments in eligible bonds/securities be subject to the higher 20% tax rate, and therefore penalised vis-a-vis direct investments, Italy has introduced a methodology to determine the portion of profits deriving from certain Funds (investing directly and/or indirectly in eligible bonds/securities) that are exempt from the new 20% tax rate.

Once identified the portion of profits associated with "indirect" investment in eligible bonds/securities, only 62.5% of such amount should be subject to the 20% tax rate. Thus, 37.5% of these profits will be tax exempt.

Following are the calculations in respect to the UBS-ETF Funds:

First semester 2019:

  • Tax reporting first semester 2019 – UBS ETFs plc xlsx (XLSX, 11 KB)
  • Tax reporting first semester 2019 – UBS (Irl) ETF plc xlsx (XLSX, 13 KB)
  • Tax reporting first semester 2019 – UBS ETF SICAV xlsx (XLSX, 20 KB)

Second semester 2018:

  • Tax reporting second semester 2018 – UBS ETFs plc xlsx (XLSX, 12 KB)
  • Tax reporting second semester 2018 – UBS ETF SICAV xlsx (XLSX, 18 KB)
  • Tax reporting second semester 2018 – UBS (IRL) ETF plc xlsx (XLSX, 13 KB)

First semester 2018:

  • Tax reporting first semester 2018 – UBS ETF SICAV pdf (PDF, 57 KB)
  • Tax reporting first semester 2018 – UBS (IRL) ETF plc pdf (PDF, 57 KB)
  • Tax reporting first semester 2018 – UBS ETFs plc xlsx (XLSX, 12 KB)

Second semester 2017:

  • Tax reporting second semester 2017 – UBS ETF SICAV xlsx (XLSX, 18 KB)
  • Tax reporting second semester 2017 – UBS (Irl) ETF plc xlsx (XLSX, 14 KB)
  • Tax reporting second semester 2017 – UBS ETFs plc xlsx (XLSX, 12 KB)

First semester 2017:

  • Tax reporting first semester 2017 – UBS ETF SICAV xlsx (XLSX, 17 KB)
  • Tax reporting first semester 2017 – UBS (IRL) ETF plc xlsx (XLSX, 13 KB)
  • Tax reporting first semester 2017 – UBS ETFs plc xlsx (XLSX, 13 KB)

Second semester 2016:

  • Tax reporting second semester 2016 – UBS ETF SICAV xlsx (XLSX, 17 KB)
  • Tax reporting second semester 2016 – UBS (IRL) ETF plc xlsx (XLSX, 12 KB)
  • Tax reporting second semester 2016 – UBS ETFs xlsx (XLSX, 13 KB)

First semester 2016:

  • Tax reporting first semester 2016 – UBS ETF SICAV xlsx (XLSX, 16 KB)
  • Tax reporting first semester 2016 – UBS (IRL) ETF plc xlsx (XLSX, 12 KB)
  • Tax reporting first semester 2016 – UBS ETFs plc xlsx (XLSX, 12 KB)

Second semester 2015:

  • Tax reporting second semester 2015 – UBS ETF SICAV pdf (PDF, 117 KB) / xlsx (XLSX, 16 KB)
  • Tax reporting second semester 2015 – UBS (IRL) ETF plc pdf (PDF, 66 KB) / xlsx (XLSX, 11 KB)
  • Tax reporting second semester 2015 – UBS ETFs plc pdf (PDF, 70 KB) / xlsx (XLSX, 16 KB)

First semester 2015:

  • Tax reporting first semester 2015 – UBS ETF SICAV pdf (PDF, 125 KB) / xlsx (XLSX, 15 KB)
  • Tax reporting first semester 2015 – UBS (IRL) ETF plc pdf (PDF, 75 KB) / xlsx (XLSX, 11 KB)
  • Tax reporting first semester 2015 – UBS ETFs plc pdf (PDF, 58 KB) / xlsx (XLSX, 13 KB)

Second semester 2014:

  • Tax reporting second semester 2014 – UBS ETF SICAV pdf (PDF, 212 KB) / xlsx (XLSX, 26 KB)
  • Tax reporting second semester 2014 – UBS (IRL) ETF plc pdf (PDF, 191 KB) / xlsx (XLSX, 12 KB)
  • Tax reporting second semester 2014 – UBS ETFs plc pdf (PDF, 195 KB) / xlsx (XLSX, 12 KB)

First semester 2014:

  • Tax reporting first semester 2014 – UBS ETF SICAV pdf (PDF, 211 KB) / xlsx (XLSX, 12 KB)
  • Tax reporting first semester 2014 – UBS (IRL) ETF plc pdf (PDF, 241 KB) / xlsx (XLSX, 25 KB)
  • Tax reporting frist semester 2014 – UBS ETFs plc pdf (PDF, 196 KB) / xlsx (XLSX, 11 KB)

Second semester 2013:

  • Tax reporting second semester 2013 – UBS ETF SICAV pdf (PDF, 189 KB) / xlsx (XLSX, 23 KB)
  • Tax reporting second semester 2013 – UBS (IRL) ETF plc pdf (PDF, 33 KB) / xlsx (XLSX, 14 KB)
  • Tax reporting second semester 2013 – UBS ETFs plc pdf (PDF, 30 KB) / xlsx (XLSX, 12 KB)