Ordinary rate: the issuer declares this as an equity fund with no government-bond component — no part of the income qualifies for the reduced 12.5% rate. It is the same indication shown on the fund page.
Vanguard publishes white-list shares every six months only for bond and money-market funds: there, the part of income coming from government bonds of cooperative countries is taxed at 12.5% instead of 26%. A pure equity fund like this one holds no government bonds, so there is no share to certify: its absence from the document is a scope choice by the issuer, not missing data.
Should the fund ever appear in the issuer’s document, this page would show the certified share and its semester, like the other funds in the database.
This page describes the ITALIAN taxation of ETFs (D.L. 138/2011) and applies to investors who are tax-resident in Italy. Other countries apply their own rules.
Full fund pagePerformance, risk, costs, dividends and history.Open the fund page →The ordinary 26% rate on gains and income: declared equity fund, no part of the income qualifies for the 12.5% rate.
Yes: should the fund appear in the issuer's white-list document, this page would show the certified share and its semester, like the other funds in the database.
This information records issuer-declared data and is not tax advice: the effective rate on your account depends on your regime and broker — check with your bank or tax adviser.