# 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 |  |

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Translation (ENES, 2022-07-20):
# APÉNDICE IV
Lista de Subfondos calificados como «subfondo de renta variable» o «subfondo mixto» a efectos fiscales en Alemania a partir de 2018
A partir del 1 de enero de 2018 en adelante, los accionistas alemanes de dichos fondos de inversión calificados como «subfondo de renta variable» (artículo 2, apartado 6 de la Ley alemana de Fiscalidad de los Fondos de Inversión («ITA alemana»)) o como
«subfondo mixto» (artículo 2, apartado 7 de la ITA alemana) podrán beneficiarse de una desgravación fiscal parcial sobre la renta imponible derivada de su inversión en los Subfondos (artículo 20 de la ITA alemana).
- Para poder ser calificado como subfondo de renta variable, un fondo de inversión OICVM debe invertir más del 50% de su patrimonio en «participaciones en renta variable» de manera permanente, según se define en el artículo 2, apartado 8 de la ITA alemana.
- Para poder ser calificado como subfondo mixto, un fondo de inversión OICVM debe invertir al menos un 25% de su valor liquidativo en dichas «participaciones en renta variable» de manera permanente.

La lista siguiente muestra aquellos Subfondos que de acuerdo con sus condiciones y política de inversión cumplen con los requisitos de subfondo de renta variable o subfondo mixto. La condición correspondiente se aplica a todas las clases de acciones del Subfondo de que se trate.
| Nombre del Subfondo | Subfondo de renta variable Conforme al artículo 2, apartado 6 de la ITA alemana, con más del 50% en participaciones en renta variable | Subfondo mixto Conforme al artículo 2, apartado 7 de la ITA alemana, con al menos un 25% en participaciones en renta variable |
| --- | --- | --- |
| Fidelity Funds - Absolute Return Global Equity Fund | Sí |  |
| Fidelity Funds - America Fund | Sí |  |
| Fidelity Funds - American Growth Fund | Sí |  |
| Fidelity Funds - ASEAN Fund | Sí |  |
| Fidelity Funds - Asia Pacific Dividend Fund | Sí |  |
| Fidelity Funds - Asia Pacific Opportunities Fund | Sí |  |
| Fidelity Funds - Asian Equity Fund | Sí |  |
| (a partir del 16 de agosto de 2022, o de cualquier otra fecha posterior que decida el Consejo, este Subfondo pasará a llamarse Fidelity Funds – Sustainable Asia Equity II Fund) | Sí |  |
| Fidelity Funds - Asian Smaller Companies Fund | Sí |  |
| Fidelity Funds - Asian Special Situations Fund | Sí |  |
| Fidelity Funds – Australian Diversified Equity Fund | Sí |  |
| Fidelity Funds - China Consumer Fund | Sí |  |
| Fidelity Funds - China Focus Fund | Sí |  |
| Fidelity Funds – China Innovation Fund | Sí |  |
| Fidelity Funds - Emerging Asia Fund | Sí |  |
| Fidelity Funds - Emerging Europe, Middle East and Africa Fund | Sí |  |
| Fidelity Funds - Emerging Markets Focus Fund | Sí |  |
| a partir del 18 de julio de 2022, o de cualquier otra fecha posterior que decida el Consejo, este Subfondo pasará a llamarse Fidelity Funds – Sustainable Emerging Markets Equity Fund | Sí |  |
| Fidelity Funds - Emerging Markets Fund | Sí |  |
| Fidelity Funds - EURO STOXX 50® Fund | Sí |  |
| Fidelity Funds - European Dividend Fund | Sí |  |
| Fidelity Funds – European Dividend Plus Fund | Sí |  |
| (a partir del 18 de julio de 2022, o de cualquier otra fecha posterior que decida el Consejo, este Subfondo pasará a llamarse Fidelity Funds – Sustainable European Dividend Plus Fund) | Sí |  |
| Fidelity Funds - European Dynamic Growth Fund | Sí |  |

| Nombre del Subfondo | Subfondo de renta variable Conforme al artículo 2, apartado 6 de la ITA alemana, con más del 50% en participaciones en renta variable | Subfondo mixto Conforme al artículo 2, apartado 7 de la ITA alemana, con al menos un 25% en participaciones en renta variable |
| --- | --- | --- |
| Fidelity Funds - European Growth Fund | Sí |  |
| Fidelity Funds - European Larger Companies Fund | Sí |  |
| Fidelity Funds – European Low Volatility Equity Fund | Sí |  |
| Fidelity Funds - European Smaller Companies Fund | Sí |  |
| Fidelity Funds - Fidelity Institutional Target™ 2025 (Euro) Fund |  | Sí |
| Fidelity Funds - Fidelity Institutional Target™ 2030 (Euro) Fund |  | Sí |
| Fidelity Funds - Fidelity Institutional Target™ 2035 (Euro) Fund | Sí |  |
| Fidelity Funds - Fidelity Institutional Target™ 2040 (Euro) Fund | Sí |  |
| Fidelity Funds - Fidelity Institutional Target™ 2045 (Euro) Fund | Sí |  |
| Fidelity Funds - Fidelity Institutional Target™ 2050 (Euro) Fund | Sí |  |
| Fidelity Funds - Fidelity Institutional Target™ 2055 (Euro) Fund | Sí |  |
| Fidelity Funds - Fidelity Institutional Target™ 2060 (Euro) Fund | Sí |  |
| Fidelity Funds - Fidelity Sélection Internationale | Sí |  |
| Fidelity Funds - Fidelity Target™ 2025 (Euro) Fund |  | Sí |
| Fidelity Funds - Fidelity Target™ 2030 (Euro) Fund | Sí |  |
| Fidelity Funds - Fidelity Target™ 2035 (Euro) Fund | Sí |  |
| Fidelity Funds - Fidelity Target™ 2040 (Euro) Fund | Sí |  |
| Fidelity Funds - Fidelity Target™ 2045 (Euro) Fund | Sí |  |
| Fidelity Funds - Fidelity Target™ 2050 (Euro) Fund | Sí |  |
| Fidelity Funds - Fidelity Target™ 2055 (Euro) Fund | Sí |  |
| Fidelity Funds - Fidelity Target™ 2060 (Euro) Fund | Sí |  |
| Fidelity Funds - FIRST All Country World Fund | Sí |  |
| Fidelity Funds - Germany Fund | Sí |  |
| Fidelity Funds - Global Demographics Fund | Sí |  |
| (a partir del 18 de julio de 2022, o de cualquier otra fecha posterior que decida el Consejo, este Subfondo pasará a llamarse Fidelity Funds – Sustainable Demographics Fund) | Sí |  |
| Fidelity Funds - Global Dividend Fund | Sí |  |
| Fidelity Funds - Global Dividend Plus Fund | Sí |  |
| (a partir del 18 de julio de 2022, o de cualquier otra fecha posterior que decida el Consejo, este Subfondo pasará a llamarse Fidelity Funds – Sustainable Global Dividend Plus Fund) | Sí |  |
| Fidelity Funds - Global Equity Income Fund | Sí |  |
| Fidelity Funds - Global Financial Services Fund | Sí |  |
| Fidelity Funds - Global Focus Fund | Sí |  |
| Fidelity Funds - Global Health Care Fund | Sí |  |
| (a partir del 18 de julio de 2022, o de cualquier otra fecha posterior que decida el Consejo, este Subfondo pasará a llamarse Fidelity Funds – Sustainable Global Health Care Fund) | Sí |  |
| Fidelity Funds - Global Industrials Fund | Sí |  |
| Fidelity Funds – Global Multi Asset Defensive Fund |  | Sí |
| Fidelity Funds – Global Multi Asset Dynamic Fund |  | Sí |
| Fidelity Funds – Global Multi Asset Growth & Income Fund |  | Sí |
| Fidelity Funds - Global Thematic Opportunities Fund | Sí |  |

| Nombre del Subfondo | Subfondo de renta variable Conforme al artículo 2, apartado 6 de la ITA alemana, con más del 50% en participaciones en renta variable | Subfondo mixto Conforme al artículo 2, apartado 7 de la ITA alemana, con al menos un 25% en participaciones en renta variable |
| --- | --- | --- |
| Fidelity Funds - Global Technology Fund | Sí |  |
| Fidelity Funds - Greater China Fund | Sí |  |
| Fidelity Funds - Greater China Fund II | Sí |  |
| Fidelity Funds - Iberia Fund | Sí |  |
| Fidelity Funds - India Focus Fund | Sí |  |
| Fidelity Funds - Indonesia Fund | Sí |  |
| Fidelity Funds - Institutional Emerging Markets Equity Fund | Sí |  |
| Fidelity Funds - Institutional Global Focus Fund | Sí |  |
| Fidelity Funds - Institutional Global Sector Fund | Sí |  |
| Fidelity Funds - Italy Fund | Sí |  |
| Fidelity Funds - Japan Advantage Fund | Sí |  |
| Fidelity Funds - Japan Aggressive Fund | Sí |  |
| Fidelity Funds – Japan Growth Fund | Sí |  |
| Fidelity Funds – Japan Value Fund | Sí |  |
| Fidelity Funds - Latin America Fund | Sí |  |
| Fidelity Funds - Nordic Fund | Sí |  |
| Fidelity Funds - Pacific Fund | Sí |  |
| Fidelity Funds - Strategic European Fund |  | Sí |
| Fidelity Funds - Sustainable All China Equity Fund | Sí |  |
| Fidelity Funds - Sustainable Asia Equity Fund | Sí |  |
| Fidelity Funds - Sustainable Biodiversity Fund | Sí |  |
| Fidelity Funds - Sustainable China A Shares Fund | Sí |  |
| Fidelity Funds - Sustainable Climate Solutions Fund | Sí |  |
| Fidelity Funds - Sustainable Consumer Brands Fund | Sí |  |
| Fidelity Funds - Sustainable Emerging Markets Ex China Fund | Sí |  |
| Fidelity Funds - Sustainable Europe Equity Fund | Sí |  |
| Fidelity Funds - Sustainable European Smaller Companies Fund | Sí |  |
| Fidelity Funds - Sustainable Eurozone Equity Fund | Sí |  |
| Fidelity Funds - Sustainable Future Connectivity Fund | Sí |  |
| Fidelity Funds - Sustainable Global Equity Fund | Sí |  |
| (a partir del 18 de julio de 2022, o de cualquier otra fecha posterior que decida el Consejo, este Subfondo pasará a llamarse Fidelity Funds – Sustainable Global Equity Income Fund). | Sí |  |
| Fidelity Funds - Sustainable Japan Equity Fund | Sí |  |
| Fidelity Funds - Sustainable Multi Asset Income Fund |  | No |
| Fidelity Funds - Sustainable US Equity Fund | Sí |  |
| Fidelity Funds - Sustainable Water & Waste Fund | Sí |  |
| Fidelity Funds - Switzerland Fund | Sí |  |
| Fidelity Funds - Thailand Fund | Sí |  |
| Fidelity Funds - UK Special Situations Fund | Sí |  |
| Fidelity Funds - World Fund | Sí |  |

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