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HMRC internal manual

International Manual

From
HM Revenue & Customs
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DT claims and applications: Collective Investment Vehicles

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
Investmentgesellschaft
Kapitalanlagefonds | || | Belgium | Société d’Investissement à Capital Variable (SICAV)
Société d’Investissement à Capital Fixe (SICAF)
Fonds Commun de Placement (FCP) | | Denmark | Investeringsforeningen | | France | Société d’Investissement
Société d’Investissement à Capital Variable (SICAV)
Fonds Commun de Placement (FCP) | | Germany | Sondervermogen (managed by Kapitalanlagegesellschaft – KAG)
Rentenfonds | | Italy | Società di investimento a capitale variable (SICAV)
Fondo Comune di Investimento Mobiliare (managed by Società per Azioni, or SpA) | | Luxembourg | Société d’Investissement à Capital Variable (SICAV)
Société d’Investissement à Capital Fixe (SICAF)
Fonds Commun de Placement (FCP) | | Netherlands | Beleggingsfonds
Fonds (managed by Bewaarmaatshcappij) | | Portugal | Fundo de Investimento | | Spain | Fondo de Inversión Mobiliaria (FIM)
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