# APPENDIX IV
List of funds qualifying as “Equity fund” or “Mixed fund” for German tax purposes from 2018
From 1 January 2018 onwards German shareholders of such investment funds qualifying as either “equity fund” (section 2 sub-section 6 German Investment Fund Tax Act, “German ITA”) or “mixed fund” (section 2 sub-section 7 German ITA) may benefit from partial tax relief on taxable income derived from their investment into the funds (section 20 German ITA).
- To qualify for equity fund status, a UCITS investment fund must invest more than 50% of its assets in “equity participations” as defined in section 2 sub-section 8 of the German ITA on a permanent basis.
- To qualify for “Mixed fund” status a UCITS investment fund must invest at least 25% of its assets in such “equity participations” on a permanent basis.

The list below displays those funds which according to their investment policy and conditions meet the requirements as equity fund
or mixed fund. The respective status applies to all share classes of a given fund.
| Fund Name | Equity fund According to section 2 sub- section 6 German ITA with more than 50% equity participations | Mixed fund According to section 2 sub-section 7 German ITA with at least 25% equity participations |
| --- | --- | --- |
| Fidelity Funds - Absolute Return Global Equity Fund | Yes |  |
| Fidelity Funds - America Fund | Yes |  |
| Fidelity Funds - American Growth Fund | Yes |  |
| Fidelity Funds - ASEAN Fund | Yes |  |
| Fidelity Funds - Asia Pacific Dividend Fund | Yes |  |
| Fidelity Funds - Asia Pacific Opportunities Fund | Yes |  |
| Fidelity Funds - Asian Equity Fund | Yes |  |
| (with effect from 16 August 2022 or such later date as may be determined by the Board, this fund will change its name to Fidelity Funds – Sustainable Asia Equity II Fund) | Yes |  |
| Fidelity Funds - Asian Smaller Companies Fund | Yes |  |
| Fidelity Funds - Asian Special Situations Fund | Yes |  |
| Fidelity Funds – Australian Diversified Equity Fund | Yes |  |
| Fidelity Funds - China Consumer Fund | Yes |  |
| Fidelity Funds - China Focus Fund | Yes |  |
| Fidelity Funds – China Innovation Fund | Yes |  |
| Fidelity Funds - Emerging Asia Fund | Yes |  |
| Fidelity Funds - Emerging Europe, Middle East and Africa Fund | Yes |  |
| Fidelity Funds - Emerging Markets Focus Fund | Yes |  |
| with effect from 18 July 2022 or such later date as may be determined by the Board, this fund will change its name to Fidelity Funds – Sustainable Emerging Markets Equity Fund | Yes |  |
| Fidelity Funds - Emerging Markets Fund | Yes |  |
| Fidelity Funds - EURO STOXX 50® Fund | Yes |  |
| Fidelity Funds - European Dividend Fund | Yes |  |
| Fidelity Funds – European Dividend Plus Fund | Yes |  |
| (with effect from 18 July 2022 or such later date as may be determined by the Board, this fund will change its name to Fidelity Funds – Sustainable European Dividend Plus Fund) | Yes |  |
| Fidelity Funds - European Dynamic Growth Fund | Yes |  |
| Fidelity Funds - European Growth Fund | Yes |  |
| Fidelity Funds - European Larger Companies Fund | Yes |  |
| Fidelity Funds – European Low Volatility Equity Fund | Yes |  |
| Fidelity Funds - European Smaller Companies Fund | Yes |  |
| Fidelity Funds - Fidelity Institutional Target™ 2025 (Euro) Fund |  | Yes |

| Fund Name | Equity fund According to section 2 sub- section 6 German ITA with more than 50% equity participations | Mixed fund According to section 2 sub-section 7 German ITA with at least 25% equity participations |
| --- | --- | --- |
| Fidelity Funds - Fidelity Institutional Target™ 2030 (Euro) Fund |  | Yes |
| Fidelity Funds - Fidelity Institutional Target™ 2035 (Euro) Fund | Yes |  |
| Fidelity Funds - Fidelity Institutional Target™ 2040 (Euro) Fund | Yes |  |
| Fidelity Funds - Fidelity Institutional Target™ 2045 (Euro) Fund | Yes |  |
| Fidelity Funds - Fidelity Institutional Target™ 2050 (Euro) Fund | Yes |  |
| Fidelity Funds - Fidelity Institutional Target™ 2055 (Euro) Fund | Yes |  |
| Fidelity Funds - Fidelity Institutional Target™ 2060 (Euro) Fund | Yes |  |
| Fidelity Funds - Fidelity Sélection Internationale | Yes |  |
| Fidelity Funds - Fidelity Target™ 2025 (Euro) Fund |  | Yes |
| Fidelity Funds - Fidelity Target™ 2030 (Euro) Fund | Yes |  |
| Fidelity Funds - Fidelity Target™ 2035 (Euro) Fund | Yes |  |
| Fidelity Funds - Fidelity Target™ 2040 (Euro) Fund | Yes |  |
| Fidelity Funds - Fidelity Target™ 2045 (Euro) Fund | Yes |  |
| Fidelity Funds - Fidelity Target™ 2050 (Euro) Fund | Yes |  |
| Fidelity Funds - Fidelity Target™ 2055 (Euro) Fund | Yes |  |
| Fidelity Funds - Fidelity Target™ 2060 (Euro) Fund | Yes |  |
| Fidelity Funds - FIRST All Country World Fund | Yes |  |
| Fidelity Funds - Germany Fund | Yes |  |
| Fidelity Funds - Global Demographics Fund | Yes |  |
| (with effect from 18 July 2022 or such later date as may be determined by the Board, this fund will change its name to Fidelity Funds – Sustainable Demographics Fund) | Yes |  |
| Fidelity Funds - Global Dividend Fund | Yes |  |
| Fidelity Funds - Global Dividend Plus Fund | Yes |  |
| (with effect from 18 July 2022 or such later date as may be determined by the Board, this fund will change its name to Fidelity Funds – Sustainable Global Dividend Plus Fund) | Yes |  |
| Fidelity Funds - Global Equity Income Fund | Yes |  |
| Fidelity Funds - Global Financial Services Fund | Yes |  |
| Fidelity Funds - Global Focus Fund | Yes |  |
| Fidelity Funds - Global Health Care Fund | Yes |  |
| (with effect from 18 July 2022 or such later date as may be determined by the Board, this fund will change its name to Fidelity Funds – Sustainable Global Health Care Fund) | Yes |  |
| Fidelity Funds - Global Industrials Fund | Yes |  |
| Fidelity Funds – Global Multi Asset Defensive Fund |  | Yes |
| Fidelity Funds – Global Multi Asset Dynamic Fund |  | Yes |
| Fidelity Funds – Global Multi Asset Growth & Income Fund |  | Yes |
| Fidelity Funds - Global Thematic Opportunities Fund | Yes |  |
| Fidelity Funds - Global Technology Fund | Yes |  |
| Fidelity Funds - Greater China Fund | Yes |  |
| Fidelity Funds - Greater China Fund II | Yes |  |
| Fidelity Funds - Iberia Fund | Yes |  |
| Fidelity Funds - India Focus Fund | Yes |  |

| Fund Name | Equity fund According to section 2 sub- section 6 German ITA with more than 50% equity participations | Mixed fund According to section 2 sub-section 7 German ITA with at least 25% equity participations |
| --- | --- | --- |
| Fidelity Funds - Indonesia Fund | Yes |  |
| Fidelity Funds - Institutional Emerging Markets Equity Fund | Yes |  |
| Fidelity Funds - Institutional Global Focus Fund | Yes |  |
| Fidelity Funds - Institutional Global Sector Fund | Yes |  |
| Fidelity Funds - Italy Fund | Yes |  |
| Fidelity Funds - Japan Advantage Fund | Yes |  |
| Fidelity Funds - Japan Aggressive Fund | Yes |  |
| Fidelity Funds – Japan Growth Fund | Yes |  |
| Fidelity Funds – Japan Value Fund | Yes |  |
| Fidelity Funds - Latin America Fund | Yes |  |
| Fidelity Funds - Nordic Fund | Yes |  |
| Fidelity Funds - Pacific Fund | Yes |  |
| Fidelity Funds - Strategic European Fund |  | Yes |
| Fidelity Funds - Sustainable All China Equity Fund | Yes |  |
| Fidelity Funds - Sustainable Asia Equity Fund | Yes |  |
| Fidelity Funds - Sustainable Biodiversity Fund | Yes |  |
| Fidelity Funds - Sustainable China A Shares Fund | Yes |  |
| Fidelity Funds - Sustainable Climate Solutions Fund | Yes |  |
| Fidelity Funds - Sustainable Consumer Brands Fund | Yes |  |
| Fidelity Funds - Sustainable Emerging Markets Ex China Fund | Yes |  |
| Fidelity Funds - Sustainable Europe Equity Fund | Yes |  |
| Fidelity Funds - Sustainable European Smaller Companies Fund | Yes |  |
| Fidelity Funds - Sustainable Eurozone Equity Fund | Yes |  |
| Fidelity Funds - Sustainable Future Connectivity Fund | Yes |  |
| Fidelity Funds - Sustainable Global Equity Fund | Yes |  |
| (with effect from 18 July 2022 or such later date as may be determined by the Board, this fund will change its name to Fidelity Funds – Sustainable Global Equity Income Fund). | Yes |  |
| Fidelity Funds -- Sustainable Japan Equity Fund | Yes |  |
| Fidelity Funds -- Sustainable Multi Asset Income Fund |  | No |
| Fidelity Funds - Sustainable US Equity Fund | Yes |  |
| Fidelity Funds - Sustainable Water & Waste Fund | Yes |  |
| Fidelity Funds - Switzerland Fund | Yes |  |
| Fidelity Funds - Thailand Fund | Yes |  |
| Fidelity Funds - UK Special Situations Fund | Yes |  |
| Fidelity Funds - World Fund | Yes |  |

LL002947
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Translation (ENFR, 2022-10-26):
# ANNEXE III
Liste des Compartiments assimilés à des « Fonds d’Actions » ou des « Fonds Mixtes » aux fins de la fiscalité allemande applicable à partir de 2018
À compter du 1er janvier 2018, les actionnaires allemands de fonds d’investissement assimilés à des « fonds d’actions » (section 2 paragraphe 6 de la Loi allemande sur la fiscalité des investissements des Fonds (Investmentsteuergesetz), « Loi fiscale allemande ») ou à des « fonds mixtes » (section 2 paragraphe 7 de la Loi fiscale allemande) peuvent profiter d’un allègement d’impôt partiel sur les revenus qui découlent de leurs investissements dans ces fonds (section 20 de la Loi fiscale allemande).
- Pour obtenir le statut de fonds d’actions, un fonds d’investissement OPCVM doit investir plus de 50 % de son actif dans des« participations en actions » telles que définies dans la section 2 paragraphe 8 de la Loi fiscale allemande sur une base permanente.
- Pour obtenir le statut de fonds mixte, un fonds d’investissement OPCVM doit investir au moins 25 % de son actif dans des« participations en actions » sur une base permanente.

La liste ci-dessous présente les Compartiments qui, en raison de leurs conditions et de leur politique d’investissement, répondent à la définition du fonds d’actions ou de fonds mixte. Le statut respectif s’applique à toutes les Catégories d’Actions d’un Compartiment donné.
| Nom du Compartiment | Fonds d’Actions Selon la section 2 paragraphe 6 de la Loi fiscale allemande avec plus de 50 % de participations en actions | Fonds mixte Selon la section 2 paragraphe 7 de la Loi fiscale allemande avec au moins 25 % de participations en actions |
| --- | --- | --- |
| Fidelity Funds – Absolute Return Global Equity Fund | Oui |  |
| Fidelity Funds – America Fund | Oui |  |
| Fidelity Funds – American Growth Fund | Oui |  |
| Fidelity Funds – ASEAN Fund | Oui |  |
| Fidelity Funds – Asia Pacific Dividend Fund | Oui |  |
| Fidelity Funds – Asia Pacific Opportunities Fund | Oui |  |
| Fidelity Funds – Asian Equity Fund | Oui |  |
| (À compter du 16 août 2022 ou de toute date ultérieure décidée par le Conseil, ce Compartiment sera rebaptisé Fidelity Funds – Sustainable Asia Equity II Fund.) | Oui |  |
| Fidelity Funds – Asian Smaller Companies Fund | Oui |  |
| Fidelity Funds – Asian Special Situations Fund | Oui |  |
| Fidelity Funds – Australian Diversified Equity Fund | Oui |  |
| Fidelity Funds – China Consumer Fund | Oui |  |
| Fidelity Funds – China Focus Fund | Oui |  |
| Fidelity Funds – China Innovation Fund | Oui |  |
| Fidelity Funds – Emerging Asia Fund | Oui |  |
| Fidelity Funds – Emerging Europe, Middle East and Africa Fund | Oui |  |
| Fidelity Funds – Emerging Markets Focus Fund | Oui |  |
| (À compter du 18 juillet 2022 ou de toute date ultérieure décidée par le Conseil, ce Compartiment sera rebaptisé Fidelity Funds – Sustainable Emerging Markets Equity Fund.) | Oui |  |
| Fidelity Funds – Emerging Markets Fund | Oui |  |
| Fidelity Funds – EURO STOXX 50® Fund | Oui |  |
| Fidelity Funds – European Dividend Fund | Oui |  |
| Fidelity Funds – European Dividend Plus Fund | Oui |  |
| (À compter du 18 juillet 2022 ou de toute date ultérieure décidée par le Conseil, ce Compartiment sera rebaptisé Fidelity Funds – Sustainable European Dividend Plus Fund.) | Oui |  |
| Fidelity Funds – European Dynamic Growth Fund | Oui |  |
| Fidelity Funds – European Growth Fund | Oui |  |
| Fidelity Funds – European Larger Companies Fund | Oui |  |

| Nom du Compartiment | Fonds d’Actions Selon la section 2 paragraphe 6 de la Loi fiscale allemande avec plus de 50 % de participations en actions | Fonds mixte Selon la section 2 paragraphe 7 de la Loi fiscale allemande avec au moins 25 % de participations en actions |
| --- | --- | --- |
| Fidelity Funds – European Low Volatility Equity Fund | Oui |  |
| Fidelity Funds – European Smaller Companies Fund | Oui |  |
| Fidelity Funds – Fidelity Institutional Target™ 2025 (Euro) Fund |  | Oui |
| Fidelity Funds – Fidelity Institutional Target™ 2030 (Euro) Fund |  | Oui |
| Fidelity Funds – Fidelity Institutional Target™ 2035 (Euro) Fund | Oui |  |
| Fidelity Funds – Fidelity Institutional Target™ 2040 (Euro) Fund | Oui |  |
| Fidelity Funds – Fidelity Institutional Target™ 2045 (Euro) Fund | Oui |  |
| Fidelity Funds – Fidelity Institutional Target™ 2050 (Euro) Fund | Oui |  |
| Fidelity Funds – Fidelity Institutional Target™ 2055 (Euro) Fund | Oui |  |
| Fidelity Funds – Fidelity Institutional Target™ 2060 (Euro) Fund | Oui |  |
| Fidelity Funds – Fidelity Sélection Internationale | Oui |  |
| Fidelity Funds – Fidelity Target™ 2025 (Euro) Fund |  | Oui |
| Fidelity Funds – Fidelity Target™ 2030 (Euro) Fund | Oui |  |
| Fidelity Funds – Fidelity Target™ 2035 (Euro) Fund | Oui |  |
| Fidelity Funds – Fidelity Target™ 2040 (Euro) Fund | Oui |  |
| Fidelity Funds – Fidelity Target™ 2045 (Euro) Fund | Oui |  |
| Fidelity Funds – Fidelity Target™ 2050 (Euro) Fund | Oui |  |
| Fidelity Funds – Fidelity Target™ 2055 (Euro) Fund | Oui |  |
| Fidelity Funds – Fidelity Target™ 2060 (Euro) Fund | Oui |  |
| Fidelity Funds – FIRST All Country World Fund | Oui |  |
| Fidelity Funds – Germany Fund | Oui |  |
| Fidelity Funds – Global Demographics Fund | Oui |  |
| (À compter du 18 juillet 2022 ou de toute date ultérieure décidée par le Conseil, ce Compartiment sera rebaptisé Fidelity Funds – Sustainable Demographics Fund.) | Oui |  |
| Fidelity Funds – Global Dividend Fund | Oui |  |
| Fidelity Funds – Global Dividend Plus Fund | Oui |  |
| (À compter du 18 juillet 2022 ou de toute date ultérieure décidée par le Conseil, ce Compartiment sera rebaptisé Fidelity Funds – Sustainable Global Dividend Plus Fund.) | Oui |  |
| Fidelity Funds – Global Equity Income Fund | Oui |  |
| Fidelity Funds – Global Financial Services Fund | Oui |  |
| Fidelity Funds – Global Focus Fund | Oui |  |
| Fidelity Funds – Global Health Care Fund | Oui |  |
| (À compter du 18 juillet 2022 ou de toute date ultérieure décidée par le Conseil, ce Compartiment sera rebaptisé Fidelity Funds – Sustainable Global Health Care Fund.) | Oui |  |
| Fidelity Funds – Global Industrials Fund | Oui |  |
| Fidelity Funds – Global Multi Asset Defensive Fund |  | Oui |
| Fidelity Funds – Global Multi Asset Dynamic Fund |  | Oui |
| Fidelity Funds – Global Multi Asset Growth & Income Fund |  | Oui |
| Fidelity Funds – Global Thematic Opportunities Fund | Oui |  |
| Fidelity Funds – Global Technology Fund | Oui |  |
| Fidelity Funds – Greater China Fund | Oui |  |

| Nom du Compartiment | Fonds d’Actions Selon la section 2 paragraphe 6 de la Loi fiscale allemande avec plus de 50 % de participations en actions | Fonds mixte Selon la section 2 paragraphe 7 de la Loi fiscale allemande avec au moins 25 % de participations en actions |
| --- | --- | --- |
| Fidelity Funds – Greater China Fund II | Oui |  |
| Fidelity Funds – Iberia Fund | Oui |  |
| Fidelity Funds – India Focus Fund | Oui |  |
| Fidelity Funds – Indonesia Fund | Oui |  |
| Fidelity Funds – Institutional Emerging Markets Equity Fund | Oui |  |
| Fidelity Funds – Institutional Global Focus Fund | Oui |  |
| Fidelity Funds – Institutional Global Sector Fund | Oui |  |
| Fidelity Funds – Italy Fund | Oui |  |
| Fidelity Funds – Japan Advantage Fund | Oui |  |
| Fidelity Funds – Japan Aggressive Fund | Oui |  |
| Fidelity Funds – Japan Growth Fund | Oui |  |
| Fidelity Funds – Japan Value Fund | Oui |  |
| Fidelity Funds – Latin America Fund | Oui |  |
| Fidelity Funds – Nordic Fund | Oui |  |
| Fidelity Funds – Pacific Fund | Oui |  |
| Fidelity Funds – Strategic European Fund |  | Oui |
| Fidelity Funds – Sustainable All China Equity Fund | Oui |  |
| Fidelity Funds – Sustainable Asia Equity Fund | Oui |  |
| Fidelity Funds – Sustainable Biodiversity Fund | Oui |  |
| Fidelity Funds – Sustainable China A Shares Fund | Oui |  |
| Fidelity Funds – Sustainable Climate Solutions Fund | Oui |  |
| Fidelity Funds – Sustainable Consumer Brands Fund | Oui |  |
| Fidelity Funds – Sustainable Emerging Markets Ex China Fund | Oui |  |
| Fidelity Funds – Sustainable Europe Equity Fund | Oui |  |
| Fidelity Funds – Sustainable European Smaller Companies Fund | Oui |  |
| Fidelity Funds – Sustainable Eurozone Equity Fund | Oui |  |
| Fidelity Funds – Sustainable Future Connectivity Fund | Oui |  |
| Fidelity Funds – Sustainable Global Equity Fund | Oui |  |
| (À compter du 18 juillet 2022 ou de toute date ultérieure décidée par le Conseil, ce Compartiment sera rebaptisé Fidelity Funds – Sustainable Global Equity Income Fund.) | Oui |  |
| Fidelity Funds – Sustainable Japan Equity Fund | Oui |  |
| Fidelity Funds – Sustainable Multi Asset Income Fund |  | Non |
| Fidelity Funds – Sustainable US Equity Fund | Oui |  |
| Fidelity Funds – Sustainable Water & Waste Fund | Oui |  |
| Fidelity Funds – Switzerland Fund | Oui |  |
| Fidelity Funds – Thailand Fund | Oui |  |
| Fidelity Funds – UK Special Situations Fund | Oui |  |
| Fidelity Funds – World Fund | Oui |  |

LL002950
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