By the end of this year still have the opportunity to open an individual investment account (IIA). This will allow early 2017 to profit: the owner of the IMS can issue a tax deduction on the amount of funds the state returned him 13%. Under this scheme the investor will be able to return to 52 thousand rubles — under the condition that he made on IMS maximum allowed amount of 400 thousand RUB, the Right to a deduction gives the fact of Deposit to the account. To increase income the money you can invest in different securities.
For example, an investor can buy on IMS dividend notes. Next year this strategy will be especially important because the government intends to oblige state companies to pay shareholders at least 50% of net profit according to IFRS. For example, “Gazprom”, according to our estimates, could pay dividends in the amount of 15-17 rubles per share. Thus, the dividend yield of the shares of “Gazprom” will be 10% — it is twice more than the market average in 2016. Similar performance next year can be expected from FSK “UES”, the Magnitogorsk metallurgical combine (MMK) and “Norilsk Nickel”. Best purchase on IMS also look Russian bonds, which have all chances to overtake on the profitability of Bank deposits. For example, the OFZ maturing December 11, 2019 shows the yield to 8.41%, bonds of Vnesheconombank with maturity 20 December 2018 — of 9.91%, corporate debt is “okay” maturing October 9, 2018 11.04 per cent.
Until the end of the year you need to worry about tax on income of individuals (personal income tax, in most cases is 13%) of the profits from investments. To determine the amount with which to pay taxes, the broker may take into account only the closed positions. Therefore, if the investor’s open position, which at the moment is unprofitable, it needs to close (even if the price of the asset expectations of the investor, will soon be transferred to growth). In this case, the broker will be credited with the net loss decline in personal income tax and take less tax. Given the above, to the end of the year it makes sense to sell the falling paper and immediately buy them again if the investor plans to hold such assets on. However, with this approach you will have to pay the broker’s Commission, the average is 0.03% of the total turnover for the sale and purchase.
The investors who changed the broker in this year and transferred the securities to another company, its tax nuances. They need to end of the year to take the old broker’s valuation certificate of the displayed securities and to give her a new mediator. If this is not done, then the sale of new securities broker calculate the tax on the entire amount of the sale, and not on the difference between the sale price and purchase price of securities of the same broker. For example, if the investor bought the securities of RUB 100 thousand, and then moved the account to a new broker and sold them for 105 thousand rubles., without a specified reference personal income tax base will be 105 thousand rubles, with the right paper — just 5 thousand.