SolvedINTM340550 | DT claims and applications: Collective Investment Vehicles
From HM Revenue & Customs · International Manual
List of terms used to describe collective investment vehicles
List by country {#}
This is a list of some terms we have come across in connection with collectiveinvestment vehicles in particular countries. It is by no means exhaustive.
| Austria | Investmentfonds \n Investmentgesellschaft \n Kapitalanlagefonds |
|---|---|
| Belgium | Société d’Investissement à Capital Variable (SICAV) \n Société d’Investissement à Capital Fixe (SICAF) \n Fonds Commun de Placement (FCP) |
| Denmark | Investeringsforeningen |
| France | Société d’Investissement \n Société d’Investissement à Capital Variable (SICAV) \n Fonds Commun de Placement (FCP) |
| Germany | Sondervermogen (managed by Kapitalanlagegesellschaft – KAG) \n Rentenfonds |
| Italy | Società di investimento a capitale variable (SICAV) \n Fondo Comune di Investimento Mobiliare (managed by Società per Azioni, or SpA) |
| Luxembourg | Société d’Investissement à Capital Variable (SICAV) \n Société d’Investissement à Capital Fixe (SICAF) \n Fonds Commun de Placement (FCP) |
| Netherlands | Beleggingsfonds \n Fonds (managed by Bewaarmaatshcappij) |
| Portugal | Fundo de Investimento |
| Spain | Fondo de Inversión Mobiliaria (FIM) \n Sociedad de Inversión Mobiliaria de Capital Variable (SIMCAV) |
| Sweden | Aktiefond; Räntefond (managed by Fondbolag) |
List by word {#}
The use of any of the following words in connection with a claimant indicates thepossibility that it may be a collective investment vehicle.
| Foreign word | English |
|---|---|
| Belegging | Investment |
| Bewaar | Fund management |
| Bewaarder | Fund manager |
| Fondo (fondi) | Fund(s) |
| Fondo(s) | Funds |
| Fonds | Fund(s) |
| Fonds(en) | Fund(s) |
| Fundos | Funds |
| Gérant | Fund manager |
| Gestion | Fund management |
| Gestión | Fund management |
| Gestione | Fund management |
| Gestor | Fund manager |
| Inversión | Investment |
| Investering | Investment |
| Investissement | Investment |
| Placement | Investment |
| Verwaltung | Fund management |