In the public tax documents from Amundi that we track every semester, no share appears for this fund. It is declared as equity — for equity funds the share is usually zero or very small — but this issuer certifies equity funds too (sometimes with non-zero shares), so we do not infer it.
Under Italian Revenue Agency Circular 11/E of 28 March 2012, if the issuer does not communicate the share it is deemed to be zero: the full 26% rate then applies. This is normally why your broker applies 26%. Communication, however, can happen through any channel — including documents we have not found, or intermediaries only: if your broker has a communicated share, a lower rate may apply. Check with them.
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 →If no share was communicated, under Circular 11/E/2012 it is deemed zero and the 26% rate applies — normally what brokers do. But communication can reach intermediaries only: if your broker has a share on file, a lower rate may apply. Check with them.
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.