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

For marketing and information purposes by UBS. CNMV registration number (Comisión Nacional del Mercado de Valores): .  Representative in Spain for UBS funds established under foreign law: UBS Bank, S.A., MARÍA DE MOLINA, 4, E-28006 MADRID. Prospectuses, simplified prospectuses or Key investor information, the articles of association or the management regulations as well as annual and semi-annual reports of UBS funds are available free of charge from UBS, MARÍA DE MOLINA Nº 4, 28006 MADRID / AVENIDA DIAGONAL Nº 640, 2º A, E-08017 BARCELONA / FERNÁNDEZ Y GONZÁLEZ Nº 2, PLANTA PRINCIPAL, E-41001 SEVILLA / C/ROGER DE LAURIA Nº 7, 1ª PLANTA, 46002 VALENCIA / COSO Nº 33, 5º A, 50003 ZARAGOZA, CANTÓN PEQUEÑO 15, 4º, 15003 A CORUÑA. Before investing in a product please read the latest prospectus carefully and thoroughly. Units of UBS funds mentioned herein may not be eligible for sale in all jurisdictions or to certain categories of investors and may not be offered, sold or delivered in the United States. 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. 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 can increase or decrease 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 in this document are provided by UBS without any guarantee or warranty and are for the recipient's personal use and information purposes only. This document may not be reproduced, redistributed or republished for any purpose without the written permission of UBS AG. Source for all data and charts (if not indicated otherwise): UBS Asset Management

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

UBS ETF (CH)

UBS ETF (CH) Gold HMRC Report for the year ended 30 June 2018 (PDF, 9 KB)

UBS ETF (CH) Gold (CHF) Hedged HMRC Report for the year ended 30 June 2018 (PDF, 9 KB)

UBS ETF (CH) Gold (EUR) Hedged HMRC Report for the year ended 30 June 2018 (PDF, 9 KB)

UBS ETF (CH) SMI HMRC Report for the year ended 30 June 2018 (PDF, 11 KB)

UBS ETF (CH) SMIM HMRC Report for the year ended 30 June 2018 (PDF, 11 KB)

UBS ETF (CH) SPI HMRC Report for the year ended 30 June 2018 (PDF, 11 KB)

UBS ETF (CH) SMI – Corporate Investor Report for the year ended 30 June 2017 (PDF, 36 KB)

UUBS ETF (CH) SMI – Individual Investor Report for the year ended 30 June 2017 (PDF, 36 KB)

UBS ETF (CH) SMIM – Corporate Investor Report for the year ended 30 June 2017 (PDF, 36 KB)

UBS ETF (CH) SMIM – Individual Investor Report for the year ended 30 June 2017 (PDF, 36 KB)

UBS ETF (CH) SPI – Corporate Investor Report for the year ended 30 June 2017 (PDF, 37 KB)

UBS ETF (CH) SPI – Individual Investor Report for the year ended 30 June 2017 (PDF, 37 KB)

UBS ETF (CH) SMI – Corporate Investor Report for the year ended 30 June 2016 (PDF, 190 KB)

UBS ETF (CH) SMI – Individual Investor Report for the year ended 30 June 2016 (PDF, 190 KB)

UBS ETF (CH) SMIM – Corporate Investor Report for the year ended 30 June 2016 (PDF, 192 KB)

UBS ETF (CH) SMIM – Individual Investor Report for the year ended 30 June 2016 (PDF, 193 KB)

UBS ETF (CH) SPI – Corporate Investor Report for the year ended 30 June 2016 (PDF, 192 KB)

UBS ETF (CH) SPI – Individual Investor Report for the year ended 30 June 2016 (PDF, 192 KB)

UBS ETF (CH) SMI – Corporate Investor Report for the year ended 30 June 2015 (PDF, 79 KB)

UBS ETF (CH) SMI – Individual Investor Report for the year ended 30 June 2015 (PDF, 79 KB)

UBS ETF (CH) SPI – Corporate Investor Report for the year ended 30 June 2015 (PDF, 80 KB)

UBS ETF (CH) SPI – Individual Investor Report for the year ended 30 June 2015 (PDF, 80 KB)