Dealing with investment related taxes

This training course will help you grasp the complex issue of securities income taxation. We will focus on the types of investments most common among private persons from a tax point of view. We will deal not only with the simple ownership of securities but also with aspects of investment instrument trading. Practical examples from the investment world form an integral part of this course.

Who are the intended participants?

Brokers, private bankers and investment managers maintaining client portfolios.
All interested in individual investments

Programme

The concept of securities income taxation
- income from capital asset holdings vs. other types of income
- taxation of capital gains from the sale of securities
- tax exemptions of income from investment instruments
Taxation aspects of “cross-border” investments
- Double taxation treaties
- Application of international treaty benefits
Tax obligations of individuals
- Submission of income tax returns
- Notification duty for tax exempt income
Taxation and holding of the most commonly held investments
- Deposits, promissory notes and bonds
- Ownership interest – stocks, shares
- Investment funds
- Certificates
- Commodities – gold, foreign currency transactions
- Life insurance, supplemental and pension insurance

Benefits

During the course, you will:

Find out about the tax regimes pertaining to different types of investments.
Familiarise yourself with the pitfalls and problems you might have to face when declaring investment income.
Practice your newly gained knowledge on real-life examples. You will thus be able to apply this experience to portfolio management for individual investors or in your own investment practice.