Let’s look at how to tax investment products, which are purchased by a small domestic investor for the most valued of their disputes. The most popular are investments through share certificates and individual investments in stocks.
The strings first look at the stock and catch the leaves
Collective investment through open-end mutual funds is considered to be the most suitable form for private investors. Share certificates are a security that represents the share of assets in a mutual fund. The specific share certificate changes its current value on the basis of the relationship between the fund’s own name and then the share certificates.
The fund itself is not a first person. This is an investment company that manages the funds of the mutual fund in its own name on a number of shares.
Investin společnost manages the assets of open and closed funds. Small investors most often invest in open-ended funds, which do not have a limited number of issued unit certificates. It is typical for n that they can be entered and exited at any time. Each share must be guaranteed the first redemption of the investment company’s share certificate.
In practice, one investment company can also manage the plates of open-end mutual funds of various exchanges and invest sub-funds in various investment assets.
Owning an investment in a selected mutual fund is very simple. The investor on the basis of it has signed a contract with the investment company, in addition to the funds of the mutual fund under the appropriate variable symbol, and the investment company will make changes to its entry within a few days. Among other things, the purchase also shows the purchase value of the sub-certificates. A similar process of repurchase, when the investor issues an order for repurchase and the investment company is obliged to issue this order.
When investing in specific stocks, the investor, unlike investments in open-end mutual funds, usually takes the first shareholder. These are mainly:
according to zen stock company
according to the liquidated balance
On the other hand, small investors buy shares first, with the aim of buying them and selling them expensively. The investment horizon of the stock is generally for five years or more, but especially in the event of a sharp rise in the share price, investors will sell after a few weeks, days, or even hours. The most frequent trades of small investors are realized through the stock exchange or over-the-counter market, but the method of buying shares is not important for the tax at all.
estimsn test se vyplat, nkdy ale cit investora vel prodat dve
So let’s look at a situation where a small investor makes an investment in a mutual fund and a stock, and then sells it. Basically, there are two basic situations:
Proceeds from the sale are exempt
The time between the purchase and sale of valuables over time and a test of six months and a small investor did not include them in business assets.
Seems like “Other income”
According to 10 paragraph 1 psm. b) a tax on income tax, if the period between the purchase and sale has not passed the time test esti msc. The tax expense will be the purchase price plus any expenses that have a fee with the purchase and sale (most often entry and entry fee, consulting services, transaction fee).
The two rules may seem simple, but it is possible to add a few dleitch and related statements:
1. Small investors who invest their private and seeming capital do not keep ethnicity or tax records. On the other hand, they should be able to provide at least the date of purchase and sale of specific securities. Do not underestimate the record of change entries.
2. The decisive moment for the assessment of the time test is always and the repurchase and sale. You do not have to deal with tax obligations until the share certificate is repurchased and the share is sold. This is true, for example, even if the current value of the share certificate and the share has increased by a percentage of the average. Unequivocal salary that if you do not sell, then you do not tax only the exchange rate.
3. A great advantage of investments of small investors compared to investments from commercial property (for example from business) is the fact that the taxable income from the sale (in case of failure of the time test) does not enter into the exchange base for social and health insurance contributions. It is therefore a tax-friendly way of paying income or business income.
4. It is not possible to work with tax loss when taxing at 10. In the event that the time test and fee were not completed, the loss was made, so this loss is not a tax. On the other hand, there is the possibility of compensation, where profits and losses can be pitted against the securities trade and their outcome can be offset by tax. With this salary in the given tax, these two or more trades can be zeroed as much as possible.
Income from the sale of securities is taxed as part of the tax return
If you, as a taxpayer, have found yourself in a situation where you have to file a tax return and state the proceeds from the sale of securities, Ploha will be interested. 2 daovho piznn. Here, the form of the Ministry of Finance offers the taxpayer a table in which you state the type of income according to 10 (securities have D). You enter income and expenses in this table and the result is a long tax base.
If there is a loss from securities transactions, then the long deposit is zero. We must get used to the fact that the loss from the sale of securities cannot be compensated with other other incomes, for example with the sale of movitch vc, and you can reduce the tax liability as a whole.
The obligation of the taxpayer is to enter into transactions with the securities, unless they are exempt. Wrong for the assessment of the tax office, whether he will want to copy some documents after the taxpayer concerning the values stated in the tax return. I believe that such an offer will probably be interested in a small number of changes in the entry, which will confirm the fee with the stated value.
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