Here are the most important issues related to investor taxation in a nutshell. Taxation of investments at the end of the year. In this article, we go through what should be considered at the end of the year in terms of taxation. Percent of capital income tax will be paid on capital income, and 34 percent on the portion exceeding. Capital income includes, for example, profits from the sale of shares, dividend income, income from fund shares and rental income.

A capital gain, i.e. Capital gain, occurs if the stock exchange shares are sold at a higher price than what they were bought for. The capital gain is calculated by deducting the acquisition cost and the expenses incurred in acquiring the profit from the sales price. The capital gain can also be calculated using the acquisition cost assumption. The acquisition cost assumption of the transfer price if the property has been owned for at least 10 years, and 20 percent if the ownership period is less than 10 years. In addition to the assumed acquisition cost, nothing else may be deducted from the transfer price.

The capital gain is tax-free if the total sales price of the stock exchange shares is no more than you have no other income from the sale of assets for the tax year. Remember to deduct sales losses from capital gains, sales losses can be deducted from all capital gains. If you have rental income from investment properties, you should realize the sales losses and use the losses in taxation. If there are more sales losses than capital gains, the deduction arising from the sales loss is carried over to the next five years. You can therefore deduct the sales losses from the capital income.

Do you have shares that are losing – take advantage of the losses

Check your stock portfolio before the turn of the year. You still have time to sell loss-making shares and thus use the losses as a reduction of capital income. The contents of the portfolio do not have to change, as you can buy the same shares back. However, a certain amount of caution should be used here. It is possible that the resulting sales losses may not be deducted in taxation if the same shares are bought back immediately. For example, if you sell shares at a loss and buy back shares in the same second, the taxman may interpret that the transaction was made only to avoid taxes. For sure, the player buys the same shares back the next day. On the other hand, if you buy shares of a different company for the same amount, there is no risk of non-deductibility of sales losses.

Some of the shares you own may be at a loss, even if the entire pot is in profit. A capital gain, i.e. Capital gain, occurs if a security (share, fund, etc.) or property is sold at a higher price than what it was purchased for. Capital gains tax is paid on the capital gain. When filling out the tax return, you can also use the assumed purchase price instead of the actual purchase price. In funds, the investor should choose funds that do not share a profit share. In this case, the tax is only paid when the fund is sold at a profit.