KanAm Grund [Income tax treatment of the 2008 distribution]

KanAm grundinvest FondsThe Fund
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Income tax treatment of the 2008 distributionRisk management methods
Eligibility for trust investments
KanAm US-grundinvest Fonds
KanAm SPEZIAL grundinvest Fonds

	Units held as private assets in EUR	Units held as business assets in EUR
Distribution per unit	2.5000	2.5000

Taxable portion of the distribution

0.0000

Tax-free portion of the distribution*

2.5000

* In particular, tax-free income from immovable assets that is subject to the progression clause (“Progressionsvorbehalt”) in Germany as a result of double taxation agreements. The progression clause for units held as private assets amounts to EUR 1.2614 per unit.

Tax treatment depends on the investor’s personal situation and is subject to change going forward.

Information on Bases of Taxation to be Disclosed to Investors