Pauschale Ermittlung von Investmentfondserträgen nach § 6 Abs. 1 InvStG.

The article focuses on case law related to flat-rate determination of investment fund income in accordance with Section 6 (1) of the Investmentsteuerrecht (InvStG), German Investment Tax Act. It mentions income from the mutual fund shares was from 2003 determined separately and uniformly and shares in three of the six investment funds. It also mentions shares in the the remaining three mutual funds took place regarding the disputed years.