The return is filed by the taxpayer who has sold securities and other shares and investment coupons. Forecasts are not filed by taxpayers who have:
• disposed of debt securities,
• disposed of capital (other than debt securities) after 20 years of ownership,
Make a profit on the disposal of investment coupons acquired by the holder by exchanging shares of an authorized investment company or shares of an investment company formed from an authorized investment company in the process of compulsory transformation of an authorized investment company or an investment company formed from an authorized investment company, into a mutual fund, or in the procedure of mandatory separation of part of the authorized investment company’s assets into a mutual fund, within the time limit.
The taxpayer must file a personal income tax return on profits from the disposal of securities and other shares and investment coupons by 28 February of the current year for the previous year, except for a non-resident taxpayer. A non-resident must file a return within fifteen days from the disposal of securities and other shares and investment coupons, except when he announces all disposals of securities and other shares and investment coupons in the previous year. In this case, the non-resident may file a return by 28 February for the previous year. For proper choice you can choose the taxfyle’s tax calculator there.
Where and how?
The taxpayer may submit a personal income tax return on profits from the sale of securities and other shares and investment coupons:
Debiting, deferral and payment of tax in installments is allowed if the payment of the tax liability could jeopardize the livelihood of the taxpayer and his family members, and the amount and income, savings and assets of the taxpayer and his family are determined on the basis of the application and obtained data. Members, but the social situation and health status of the taxable person and his family members may also be taken into account. Conditions for write-off, partial write-off, deferral and installment payment, taking into account the amount of monthly income:
• A taxpayer submits a personal income tax return on profits from the disposal of securities and other shares and investment coupons in electronic form if he has performed more than ten transactions in relation to this capital – acquisitions in previous years and taxable disposals in the previous year.
• If you submit an application for the relief for dependent family members or via a mobile application, the money will be transferred to your bank account 13 days earlier than usual in the event of a personal income tax refund, and the user will also be awarded a lottery ticket. electric scooter, electric bike and a prize of 25,000 EUR.
• By the end of January, payers will send a summary of paid income in the previous year to all recipients of income.
Recipients can prepare a test calculation of personal income tax on the FURS website. The FURS sends the informative personal income tax calculation no later than 15 June of the current year for the previous year.