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| Taxation |
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Taxation is an important determining factor at the choice of the joint investment institution (hereinafter referred to as – JII), as a method of money investment, because it affects the final sum of profit, obtained by investor.
Terms of taxation in the field of the joint investment are determined by the tax legislation of Ukraine, in particular by the laws of Ukraine «On profit taxation of enterprises» and «On profit tax of individual persons».
In accordance with the Article 4.2.8 of the Law of Ukraine «On profit taxation of enterprises» moneys of the joint investment, and namely, moneys attracted from the JII investors, profits from realization of operations with the JII assets and profits charged extra on the JII assets are not included into the amount of the JII gross profit.
It is necessary to take into account that while moneys of investors are in investment fund, they are not imposed tax. The profit obtained of investors is imposed tax, in case of:
- sale of the JII securities to the third person;
- buy-out from the investors by the asset management on the JII securities, issued by JII or its AM;
- dividend payments by investment fund, if it is foreseen by the Prospect of emission of the JII securities.
In case of sale by investor of the JII securities a difference between the cost of its purchase and cost of sale is imposed tax. In case of obtaining of investment profit as dividends - the sum of dividends, received by investor – by an individual person, is imposed tax.
The rate of tax and order of taxation differ depending on that, who is an investor – individual person or legal entity, and in what case he obtained a profit.
In case, if investor is a legal entity, his profit of investments to JII is imposed tax at the rate of 25%.
Investment profit, obtained by investor, who is an individual person, in case of JII buy-out or sale of JII securities to the third person is imposed tax at the rate of 15%. The profit, obtained as dividends on the JII securities is imposed tax at the rate of 5%.
Thus, owning the JII securities, you do not pay taxes until the moment of realization of these securities or until the moment of dividend payment on the JII securities (for individual persons). In case of direct owning of securities or real estate the profits from operations with these assets or profits charged extra on these assets (percents, dividends, rent) get in a taxable profit.
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| Stock indexes |
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| Index |
Closing |
Chg. (D, %) |
| PFTS | 262.91 | -1.88 | | DowJones | 7552.45 | -5.57 | | NASDAQ | 1316.12 | -5.07 | | SnP 500 | 752.44 | -6.72 | | Nikkei | 7703.04 | -6.89 | | FTSE | 3874.99 | -3.26 | | DAX | 4220.20 | -3.08 | | RTSI | 561.14 | -7.38 | | |
| Currency rates |
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| Currency pair |
Closing |
Chg. (D, %) |
| EUR/USD | 1.2452 | -0.30 | | GBP/USD | 1.4726 | -1.50 | | EUR/UAH | 7.5237 | -0.64 | | USD/UAH | 5.9988 | 0.09 |
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| Futures |
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| Oil NYMEX ($) | 48.47 | -9.37 | | Gold NYMEX($) | 745.20 | 1.48 | | |
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| PFTS |
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| Ticker |
Closing |
Chg. (D, %) |
| TATM | 1.40 | 40.00 | | ZPST | 0.30 | 7.14 | | SMASH | 12.50 | 6.38 | | STIR | 28.50 | 1.79 | | DNEN | 360.00 | -14.29 | | ZFER | 1.40 | -12.50 | | LUAZ | 0.22 | -12.00 | | MTBD | 220.00 | -10.20 | | |
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Ukraine, Zaporizhzhya, Gogolya str., 70
213-75-39, 213-82-85, 220-11-17 |
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344-655-260 |
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