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DSK Alternative
DSK Stability - German equities
DSK Stability - European equities
DSK Standard
DSK Euro Active
DSK Balance
DSK Global defensive companies
DSK Growth
DSK Global Companies
DSK Dynamics
DSK Alternative 1
DSK Alternative 2
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Terms and Conditions for Redemption of Units
Investor Profile
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Tax Treatment of Income, Generated Through Mutual Fund Investments

Corporate taxation


The income earned by a mutual fund, defined as publicly offered collective investment scheme in Bulgaria, is tax exempt, as stipulated by art.174 of the Bulgarian Corporate Income Tax Law

VAT Taxation


Management of Mutual Fund is classified as tax-free financial service according to art.46, para 1, item 6 of the Value Added Tax Law.

Taxation of income earned on mutual fund investments


Capital gain income, realized on mutual fund investment, by local physical entities or physical entities, placed for tax purposes in country, member of the European Union or the European Economical Space, in cases of redemption or purchase of the units on a regulated market under Art. 152, para 1 and 2 of Markets in Financial Instruments Act, is tax exempt; so these incomes decrease the accounting financial result, determining the tax financial result of the juridical entities, who are tax exempt by the Corporate Income Tax Law. In case of losses, realized on mutual fund investment, the entities that are taxed by the Corporate Income Tax Law should increase their accounting financial result by the negative difference between selling and acquiring price of the units. When units are acquired on different prices and then a part of them is sold, without proofs which exactly are sold, the acquiring price is the average measured price, determined on the acquiring price of the moment of the selling. These incomes are tax exempt at the source.

Capital gain income, realized on mutual fund investment, as well as financial assets, received by physical entities from third countries, is levied with 10% on the taxed income.


Although the fund seeks to preserve the value of their investments, investors should be aware that the Mutual Fund units’ price (net asset value per unit) may depreciate. Profit on the investments is not guaranteed and there is risk that investors may not recover the full value of their investments. An investment in mutual fund is not insured or guaranteed by Guarantee Fund or in any other way. Past performance is no guarantee of future results.
The Prospectus and the document with key investor information of the mutual funds organized and managed by MC DSK Asset Management AD, and other information are available to the public on this web page. The information is available in Bulgarian.

 27.10.2020
DSK Mutual Funds
Net Asset Value per Unit
DSK StandardBGN1.60993
DSK Euro ActiveEUR1.23758
DSK BalanceBGN1.13171
DSK Global Defensive CompaniesBGN0.78695
DSK GrowthBGN0.78884
DSK Global CompaniesBGN0.88345
DSK DynamicsBGN0.92930
DSK Stability - European equtiesBGN1.19165
DSK Stability - German EquitiesBGN1.13908
DSK Alternative 1BGN1.03686
DSK Alternative 2EUR1.03366
DSK AlternativeBGN1.04213

Net Asset Value
DSK StandardBGN66,451,696.67
DSK Euro ActiveEUR12,464,354.10
DSK BalanceBGN10,267,335.79
DSK Global Defensive CompaniesBGN695,746.72
DSK GrowthBGN12,640,887.64
DSK Global CompaniesBGN4,840,248.34
DSK DynamicsBGN2,275,158.65
DSK Stability - European equtiesBGN5,761,811.71
DSK Stability - German EquitiesBGN5,765,207.80
DSK Alternative 1BGN28,466,321.21
DSK Alternative 2EUR3,752,711.97
DSK AlternativeBGN6,014,959.57

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