01Apr

Hello. In this article, we will explain what an individual investment account is.

Today you will learn:

1. Benefits of an individual investment account;
2. How to open an account and which bank to choose;
3. How to claim a tax refund.

What is an individual investment account

Individual investment account (abbreviated as IIS) is an agreement that is drawn up between an individual and a management company. According to the concluded agreement, the company has the full right to dispose of the invested funds and them at its own discretion, in order to obtain maximum profit, within one account.

This opportunity has been available to citizens since January 2015. Since that time, everyone could apply to a financial company and open an account. Thanks to its opening, investors get a wonderful opportunity to place their funds in order to maximize profits.

If in Russia this is a relatively new product, which many citizens are only looking at, then in other countries it is an excellent way to invest. For those citizens who have doubts and cannot make their choice, experienced experts are advised to study the experience of the USA, Australia and Japan.

Benefits of an investment account

Any capable citizen over the age of 18 can open an investment account both in a management company and contact brokers. There are many companies in the financial services market that offer such services.

Many citizens have a completely logical question, why an investment account, and not a bank deposit familiar to everyone. It is worth noting that these are completely different types of obtaining guaranteed income. It is by placing funds on IIS that you can get a source of income that is several times higher than the rate set for bank deposits.

Features of working with investment accounts

When opening an account, it is necessary to take into account some features, namely:

• Only one investment account. An individual can open only 1 investment account. You can open in one company, close and transfer an account to another, but it is unacceptable to open a second one and only then close the first one.
• Maximum placement amount. It should be noted right away that you can invest funds only in rubles. The maximum amount per year should not exceed 400,000 rubles. The size of the minimum amount is not indicated, but some financial companies set their own minimum threshold, in the amount of 50,000 rubles.
• tax deductions. This is the so-called pleasant bonus, which is guaranteed to be received by everyone who places funds on an individual account for a period of at least three years. This program provides for the return of tax deductions under two programs: income and contributions. Which program to choose - everyone decides for himself.
• Having a guaranteed income. Since the financial company invests the client's funds, according to the terms of the agreement, the investor receives a fixed percentage. In practice, financial companies invest in securities: stocks or bonds.
• Account validity 3 years. This is the main feature that you should pay special attention to. To receive tax deductions, the account must be opened for at least 3 years. If you choose to close your account before the deadline, no tax deductions will be refunded. If the deductions have already been received earlier, they will need to be returned. Let's take a closer look at an example.

Example: Olga turned to the bank and opened an individual investment account in May 2015 and marked out the maximum amount - 400 thousand rubles. Only in 2018, she can close the account and receive deductions, or receive them earlier at the end of the year and leave the funds in the account until the specified time.

1. At the beginning of 2016, Olga received a deduction in the amount of 52 thousand rubles and left the funds in the account. In addition to the tax deduction, Olga also received additional income from investing in securities in the amount of 13%. In December 2016, the girl needed money, and she completely closed the account, since a partial withdrawal by IIS is not provided. As a result, the tax inspectorate demanded the return of 52,000 rubles. Guaranteed income is non-refundable.
2. Olga in 2016 received a deduction and a guaranteed income. The funds remained in the account. In 2017, the additional income pleased Olga again, and she left the money to work until the end of her term. In 2018, Olga can close the account without financial losses and make a new investment.

Now you know how an individual investment account works and how income is earned in the form of tax deductions.

In which bank to open an investment account

There are many companies, and the choice can only be made in favor of one. How not to make a mistake? Where to open a profitable account and start getting the long-awaited profit? Especially for you, only the best banks have been collected, in which investing will bring you a guaranteed income.

When choosing a company, pay special attention to the offers:

• Sberbank;
• Opening;
• Alfa Bank;
• Tinkoff Bank;
• Gazprombank.

Bank opening"

An investment account with Otkritie Bank can be opened at the office of any bank. The undoubted advantage is that the official website of the company provides a convenient calculator that instantly allows you to determine the amount of income from the selected program.

Alfa Bank

As for the investment account in Alfa-Bank, here you can get a good income. The financial company promises its clients up to 28.2% per year.

The amount of the final profit depends on the chosen program:

• Our future, with a yield of 20.1%;
• New horizons, with a yield of 21.7%
• Growth points, with a maximum income of 28.2%.

Tinkoff Bank

You can open an investment account with Tinkoff Bank only remotely. To open a brokerage account, you must submit an application. It is worth noting that you will have to manage the funds yourself.

Gazprombank

Yield of 8.2% is ready to offer Gazprom Bank. Before opening an investment account with Gazprombank, you can also select a program on the official website and calculate the profitability.

Undoubted leaders are: Savings Bank and VTB. Consider what they are ready to offer their customers.

Sberbank

Savings Bank can be called the leader of the financial market.

Benefits of an investment account with Sberbank:

• One of the big companies that is too big to. Stability, which is maintained by the state, is trustworthy. It turns out that a reliable broker is half the success and a big plus.
• Large branch network throughout the country.
• Opportunity to receive income on the Savings Bank card.

You can open an account both in a bank branch and online through your personal account.

For its customers, the bank has prepared a special material with which you can get additional knowledge:

• Free courses and seminars on IIS;
• A guide on how to make money on stocks, bonds and other financial instruments;
• A course on how to perform operations from anywhere in the world;
• Instruction, .

Clients, having completed training, can easily trade on their own.

Commission for the transaction (brokerage services) from 0.006% to 0.165%. The size of the commission depends on the region in which the transaction is concluded, the amount and the choice of program. The larger the amount, the lower the commission rate.

Savings Bank offers its clients two directions: Independent and Active. You can open IIS only in individual offices, by appointment.

The "Active" tariff is more popular because:

• Great for those citizens who like to make transactions through QUIK;
• It has a minimum commission.
• Applications can be made over the phone.
• From a security point of view, this is an excellent and convenient direction, requiring the introduction of a secret code;
• Applications submitted via telephone should be duplicated at the bank office within 30 days after the telephone application is submitted;
• Bank customers receive a special flash drive for 1990 rubles with an electronic signature;
• If you like to control your account from your mobile phone, then the bank is ready to install a special "mobile version" for only 850 rubles.

VTB 24

Why VTB Bank? The answer is obvious - because it is a large bank that has proven its reliability over the years. As part of the opening of the IIS, the bank proposes to implement the "Dividend Harvester", thanks to which it is legal to withdraw funds from the account earlier than 3 years through dividends.

In addition to the guaranteed 13%, the bank offers additional income obtained by investing in securities.

The financial company has two tariffs to choose from: "Starting" and "General". It is worth noting the undoubted advantage of the first, since it opens completely free of charge. But for the service, be prepared to pay 3,500 rubles.

As for the General tariff, you will need to pay 4,200 rubles for opening it. Account maintenance costs 1,225 rubles.

VTB Bank experts have developed several strategies, thanks to which your funds will work perfectly without your participation. All you need is just to make a choice and start earning.

An investment account with VTB can be opened using one package:

• Business start;
• Business Class;
• Business online;
• Personal;
• All inclusive.

When choosing the minimum package, the client must pay at least 3,700 rubles during the first visit to the bank.

How to open an investment bank account: step by step instructions

An investment account is opened in the same way as a brokerage account. To open, you need to visit a financial company, having a personal passport with you. Some banks ask for additional documents, such as SNILS or.

The procedure for opening an IIS:

1. Choice of financial company.

Since the conditions for opening an account in many companies are similar, the choice will depend solely on their personal preferences. You have to choose the best individual investment account that is on the market.

When making a choice, you should take into account:

• How much the company is represented in the market;
• Experience in this area;
• Positive feedback from satisfied customers;
• Reviews of real investors who used the services of the company and received a good profit;
• Availability of information on the official website (large companies provide "fish" contracts and tariff plans for account maintenance).

1. Filling out an application for opening an account.

An application form for opening an account can be obtained directly from the company in which you decided to open an IIS. Some companies, in order to save their client's time, offer to open an account and fill out an application remotely. It is very convenient and in high demand.

However, there is a small minus - sometimes registration on the website of the State Service and the presence of an electronic signature are required. It turns out that the option is convenient, but not everyone can use it.

1. Signing an agreement.

According to the received application, an account is opened for the client and an individual account agreement is issued for signing. Please read it carefully before signing.

Pay special attention to the section that specifies the size of the broker's commission and your guaranteed profitability. Remember, you must clearly know how much the fees of qualified brokers who will manage your funds are, and how much you can get in cash.

1. Application for opening a personal account.

To control all operations in real time, it is worth writing an application for opening a personal account. It will contain information about the amount of funds in the account and all the operations that the financial company carries out.

1. Opening an account and depositing funds.

After the agreement is signed, the financial company opens an account for its client and sends a notification to the tax company that you have become an official participant in the program.

The smallest thing left is to place funds on the account. If it is not possible to deposit the entire amount at once, then you can open it for the minimum amount and make additional contributions during the year.

What to invest in

The funds that you place on an individual investment account can be invested in:

• , since it is a good profit with minimal risks;
• Bonds, an instrument with low returns and low risks;
• Deposits can only be used as a small addition to investments;
• Mutual funds that combine the so-called golden mean, in which the average return and risks;
• Futures and options are more profitable, but it is better not to use this method without good knowledge.

Experienced investors are advised to invest in securities. When choosing an investment portfolio, it is advised to include stocks and bonds in order to minimize risks. Consider what stocks and bonds are.

Stock

This tool for obtaining a stable income is familiar to many. In most cases, the best return comes from investing in shares of Gazprom, LUKOIL, Savings Bank or VTB. There are stocks of other big companies that will help you well.

If the company develops and the business is successful, then the shares increase in value, if not, then they fall in price. Compared to bonds, they can provide more returns, but there is one small risk - they can drop in price significantly and you will not get anything.

If you decide to open an investment account with a brokerage company, you will need to make your own choice and decide in which instruments to invest. This option is suitable only for experienced investors who have good knowledge and skills.

For beginners, it is better to contact the management company and entrust the case to true professionals for a minimum percentage who will form a balanced package.

Bonds

You can often hear from experienced investors that bonds are the backbone of a successful portfolio.

Bonds are very similar to deposits:

• There is an exact deadline after which the company must pay dividends;
• Fixed coupon price that is paid out.

The only difference between a bond and a deposit is that the former can be easily sold at any time, at a set price.

Bonds are a conservative investment tool that carries a minimum of risks and guarantees a fixed, albeit small, but income.

Features of investing in securities

As already noted, investing in securities is a good way to get a guaranteed income. But like any type of investment, it has its own characteristics.

Here are the features of investing in securities:

1. Fixed percentage.

This is the main feature that attracts many young investors. It is thanks to the fixed percentage that will be prescribed in the contract that you will be able to receive your income.

Dividends are paid within the agreed time frame. But what happens if the company you invested in leaves the financial services market? In the event that , the holders of the securities have the primary right to dispose of all the assets of the liquidated company.

1. Payment of profits within a clearly defined time frame.

As already noted, you can be guaranteed to receive your income. The terms and amounts of payment are specified in the contract.

1. Variety of choice.

This is the most pleasant "bonus" that investors have. The securities market is a fairly wide market, where securities of various levels are represented: state, foreign borrowers or a joint-stock company.

Thanks to the diversity, you can carefully analyze everything, compare each direction and make a choice in favor of the best and most promising direction. However, before making a choice, it is worth considering not only profitability, but also studying the possible risks of bankruptcy.

In this case, a very simple rule applies: the most reliable investments are public ones. Investing in joint-stock companies is a more risky type of investment, but often more interesting and profitable.

Making a tax return

Here it is, that long-awaited moment when the client's investment account is opened, the deadline has passed, you have received a guaranteed income and it remains to file a tax deduction. Consider how to correctly draw up a deduction for IIS.

1. Preparation of documents.

First of all, you will need to collect the necessary package of documents.

You must have with you:

• Passport;
• Certificate of salary, in the form;
• A document from a broker or bank that an IIS account has been opened;
• Personal account details.

A document from the broker may be requested additionally. It is important that the opening date and the amount of receipts are specified in the document.

1. Tax return.

This document is indispensable. You need to find the declaration, forms and fill it out. You can find it on the official website of the FTS. If you have never encountered this, then it is better to entrust this responsible matter to professionals who will quickly prepare everything for a fixed fee. It is absolutely impossible to make mistakes in this matter.

1. Submission of documents to the tax service.

You can apply in person or online. The second option is very popular today, as it saves time. To submit documents via the Internet, you will need to register on the website of the Federal Tax Service and gain access to your personal account. All you need is to upload documents in your personal account and wait for verification.

1. Verification of data and receipt of money.

You should not expect a miracle that the data will be instantly verified, and you will receive your funds the next day. According to the law, the verification can take up to 3 months, regardless of how you submitted the documents for the refund of the deduction.

As soon as all the data is verified, the funds will go to the provided details. Also be prepared for the fact that the tax office may reject the package of documents and write the reason for the refusal. In this case, you will need to correct the error and re-submit the package of documents.

To invest in a good profit, you should take into account a few simple tips:

1. Opening and replenishment of an account.

Do not delay opening an account. The sooner you open it, the faster the minimum period for receiving a tax deduction will pass. You can replenish your account at any time. The term of 3 years begins to be calculated from the moment of opening, and not from the moment of replenishment.

1. Choose tools with minimal risk.

Of course, everyone is interested in getting the maximum income. But sometimes it is worth thinking soberly and choosing reliable assets with minimal risks.

1. Contact brokers.

Why Brokers? Experienced investors advise entrusting an individual investment account to a broker. It is brokers who know all the offers on the market and can quickly select the best option for maximum profit. An experienced and qualified broker is 99% of success.

1. Think carefully about every step.

- this is not a deposit where compulsory insurance is provided. State insurance of investment accounts in this direction is not provided. If in doubt, you should consult with experienced investors.

The Individual Investment Account is perhaps one of the few really good things that our government has done for the private investor and the development of the investment industry.

Why is this type of investment so attractive? IIS provides an opportunity to receive tax benefits by investing in the stock market. Abroad, for example, in the USA, Great Britain and other countries, such accounts have existed for a long time. For Russians, the opportunity to open individual investment accounts has appeared recently - since 2015. At the moment, this tool is already used by about 180 thousand investors.

What is an individual investment account?

An IIA is a special type of account that can be used to purchase securities and which entitles you to receive a tax deduction or preferential taxation of investment income. It can be opened with a broker or management company.

But this method of investing has a number of features and limitations:

• To receive the benefit, an investment account must be opened for at least 3 years. The maximum period of work is not limited.
• You can close the account at any time before the end of three years and withdraw the money and profits, but you will lose your tax benefits. Therefore, in order not to lose the right to a deduction, the money in the account must be kept for at least three years. Partial withdrawal of funds without closing the IIS is also not provided.
• The three-year countdown starts from the date the account was opened.
• An individual can open only one investment account.
• The maximum amount that can be deposited on IIS during the year is limited to 400,000 rubles per year ( update: since 2017, the value has been increased to 1 million rubles). The minimum amount for opening and replenishment is not set. At the same time, opening an account does not oblige you to immediately deposit money into it (except for the case when an IIS is opened in a management company as part of trust management). Money can be deposited later at any time. Contributions can be made all at once or in increments such as monthly or yearly. It's not limited in any way. The main thing is that the amount of your contributions for the year does not exceed the maximum limit. The account can be replenished only with money and only in rubles.
• On IIS, you can receive investment income by purchasing various financial instruments: stocks, bonds, eurobonds, futures, options, as well as currency. As part of the opening of IIS in the Criminal Code, trust management is available. Financial instruments that are traded on foreign exchanges cannot be bought. The list of available financial instruments may differ depending on the broker.
• It is not necessary to purchase any securities. You can deposit money and leave it "lying" on the account. The right to receive a deduction does not disappear.
• Funds and securities on IIS, as well as on a brokerage account, are not insured by the DIA.

Tax deductions for IIS

The main advantage of individual investment accounts is the possibility for the investor to receive tax deductions. There are two types of deductions to choose from: contributions and income.

Deduction on contributions to an individual investment account

The essence of this tax deduction is that the investor gets the right to return the paid personal income tax in the amount of 13% of the amount deposited on the IIS. However, with a maximum contribution of 1 million rubles, the amount of the tax deduction applies only to amounts up to 400,000 rubles. This type is suitable only for those who have official income and pay personal income tax.

The amount of the deduction is calculated according to the following formula: Annual fee * 13%. The maximum amount of the contribution to the account for the year is 1 million rubles. But the amount to which the tax benefit applies is limited to 400 tr, so the deduction cannot exceed 52,000 rubles.

On the other hand, the amount of the deduction is limited to the paid personal income tax. If the amount of tax paid by the investor for the year was 45,000 rubles, then only 45,000, and not 52,000, can be returned, even if all 400,000 rubles have been deposited into the account. The "unspent" deduction is not carried over to the next tax periods.

The deduction can only be received for the year in which the contributions were made.

Money can be received only next year. That is, if you opened an IIS and deposited money in 2016, then you can submit documents and receive a deduction only in 2017. At the same time, personal income tax is returned, which was paid in the year of the contribution, that is, for 2016.

When closing an IIA after three years, the income received is taxed at 13% as on a regular brokerage account. If you received a tax deduction, and then closed the IIA before three years, the taxes will have to be returned to the budget, taking into account penalties and fines.

Income deduction

This type of deduction exempts the investor from paying tax on income received on IIA. Unlike the first type, in this case the amount of the deduction is not limited. This type of deduction is suitable for those who do not have official income, which means they do not pay personal income tax.

The deduction is expressed in the fact that when you close an IIA, your broker or management company, which are tax agents, does not withhold taxes from you on income received from investments. Also, this type of deduction is suitable for those who receive a high income from trading on IIA, and the economic benefit from tax exemption is greater than from deductions for contributions.

How and where to open an IIS?

An individual investment account can be opened with a broker or management company. At the moment, quite a lot of participants offer their clients to open such an account.

Opening an IIS with a broker

By opening an account with a broker, the investor gets access to financial instruments traded on the stock exchange: stocks, bonds, currencies, derivatives, ETFs. Sberbank, Finam, Otkritie, and BCS are leading among brokers in terms of the number of open IIS.

Opening an account with a broker is no more difficult than opening an account with a bank. To do this, just contact the office of the company with a passport and sign the necessary documents. Some brokers provide the ability to remotely open IIS, for this you need to have an account on the Gosuslugi website. In this case, you do not need to visit the office.

When choosing a broker, there are several important parameters to consider:

• reliability and size of the broker;
• convenience of working with a broker;
• the minimum amount to open an account;
• access to exchanges (Moscow, St. Petersburg) and exchange sections (stock, derivatives, currency);
• tariff plan: amount of commission per transaction, subscription fee for servicing a brokerage account and depo account, fee for trading terminals;
• other commissions (for depositing/withdrawing funds, submitting bonds to an offer, etc.).

You can read more about choosing a broker for investment. And in this article I will simply give a comparative table of the tariffs of the first four brokers by the number of open IIS.

In addition, I will say that these are not the most favorable rates on the market. You can find brokers with better conditions.

Opening an IIS in a management company

About opening an investment account with a management company, you need to tell separately. The opening of an IIA in a management company provides for the conclusion of a trust management agreement, under which the legislation prohibits the acquisition of mutual funds of the management company in which the IIA is opened. And the company is unlikely to buy funds from someone else's management company. Therefore, in fact, some kind of trust management strategy remains the only tool.

Now management companies offer many different strategies. But before you give money to the remote control, you need to understand well what is being offered to you and at what price. DO is not the cheapest way to invest, both in terms of fees and entry threshold. The competence and integrity of the manager will also be difficult to verify.

What type of IIS to choose?

The choice of the type of IIS depends on many factors, but first of all - on your personal situation. For example, if you do not have official income from which you pay personal income tax, or their amount is minimal, then the choice is obvious - IIS with a deduction for income (of the second type).

But if you have official income and the personal income tax paid is significant, then there is something to think about. The benefit from using one or another type of deduction depends mainly on two factors: time and profitability.

I will give a couple of examples. We invest 400,000 a year and get the maximum tax deduction. Yield 10% per annum. What type of IIS will be more profitable? For this I will use my calculator. The calculator shows that under such conditions, the use of the first type of deduction is more profitable for an investment period of up to 13 years. If more, it is better to choose the second one.

Now let's take a yield of 15%. In this case, the second type of IIS becomes more profitable much earlier - in the 9th year of investment.

It can be seen that as income increases, the tax deduction for income that exceeds the fixed contribution deduction increases. Therefore, the longer the investment period and the expected profitability, the more profitable the second type of IIS becomes.

In total, the first type is better for those who:

• has official income and pays significant personal income tax
• conservative investors who prefer
• whose investment horizon is up to 7-10 years.

The second type is better suited for those who:

• has no official income and does not pay personal income tax, or it is negligible;
• plans that his profit from trading will exceed the amount of the deduction for contributions;
• has a long investment horizon of 7-10 years or more.

Luckily, you don't have to choose the type of deduction right away. This can be done in the third year after opening the account. But the combination of two deductions at the same time is impossible. If you received a deduction for contributions, you will no longer receive a deduction for income.

How to get a tax deduction for IIS?

The procedure for obtaining a tax deduction depends on the type of deduction chosen.

For getting contribution deduction

1. Obtain a document confirming the receipt of income taxable at a rate of 13% - a 2-NDFL certificate from your tax agent (for example, an employer).
2. Prepare documents confirming the opening of IIS (a copy of the agreement with the broker on opening an investment account) and payment documents confirming the transfer of funds (payment order, broker's report on the transfer of funds).
3. Fill out the declaration 3-NDFL.
4. Submit an application for a tax refund.
5. Submit a 3-NDFL declaration along with the above documents and an application to the tax office at the place of registration.

The declaration can be submitted to the tax office in paper or electronic form.

To fill out the 3-NDFL declaration, you can download a form template from the FTS website nalog.ru for the corresponding tax period, print it out and fill it out manually.

A printed declaration in paper form and copies of documents must be submitted to the tax office. This can be done by appearing there in person, by sending a letter by mail or through an authorized representative.

But it is much easier to send the declaration along with the documents electronically. To fill out the declaration, you can use the "Declaration" program and upload a ready-made file in xml format from it.

The second option is to fill out a declaration in the taxpayer's personal account on the website of the Federal Tax Service.

There is a myth that 3-personal income tax must be submitted to the tax office strictly before April 30. This rule is only valid if you declare your income for the past year. In the case of submitting an income tax return, this can be done within three years after you paid it.

After sending, you must wait for the verification of your documents by the tax office (up to 3 months). If successful, the funds are transferred to your bank account.

When filling out and sending the 3-NDFL declaration and documents, you may encounter various difficulties and questions, especially if you have never done this before. To make it easier for you to cope with this task, use the step by step. It details all the steps that you need to go through in order to receive a tax deduction for contributions to an individual investment account.

To get a tax income deduction you need to do the following:

1. Before closing the IIA (not earlier than three years), request a certificate from the tax office stating that you did not use the tax deduction for contributions during the entire period of the contract.
2. Provide this certificate to your broker or MC. When you close an IIA, your tax agent will not withhold income tax from you.

What else do you need to know about an individual investment account?

1. To receive a tax deduction as early as next year, you can deposit money until December 31 of the current year inclusive.
2. IIS can be opened now, even if you do not plan to replenish it in the next few years. The account can remain empty indefinitely. But the countdown of three years will begin from the moment the contract is signed.
3. Securities purchased on an individual investment account are not subject to the tax benefit of long-term holding of securities.
4. You can return personal income tax paid not only on wages. Any tax on personal income paid at a rate of 13%, such as property tax, on securities or on real estate rentals, is refundable. The exception is dividends.
5. IIS can be transferred to another broker. To do this, a new account is opened with a new broker and securities are transferred to it (the new broker must be notified of the open IIS). You have 30 days to transfer your account.
6. For the entire period of the account, income tax is not charged. This happens only when IIS is closed (with the exception of receiving a deduction for income).
7. and coupons of corporate bonds purchased on IIS are taxed at 13%. Coupons of state, municipal and sub-federal bonds are not taxed.
8. Management companies cannot invest more than 15% of the account funds in a bank deposit.
9. Dividends and coupons come to IIS by default. This does not count as a top-up. Some brokers allow the client to choose to be credited to a bank account. Thus, you can "withdraw" part of the funds despite the ban.

Features of work

Since it is not possible to deposit money into an investment account immediately, various options arise. Below are four different options for opening the IIS and making contributions.

By opening an account in December, and depositing money before the end of the year, next year you can get 52,000 rubles. If you delay and deposit money a month later, in January 2017, the deduction will have to wait about 1.5 years.

The law does not prohibit depositing money in the last month of the third year of the contract. Therefore, in a month you can close the IIS, get the money back plus a tax deduction. The profitability of such an operation will be 26% per annum.

In summary, an individual investment account is a great tool for those who want to increase their savings by investing in the stock market and are ready to invest money for several years.

To answer the question of where it is better to open an individual investment account (IIA), it is necessary to take into account a combination of important factors at once. Today in Russia there are quite a lot of positively proven companies providing services of this nature.

IIS is in many ways similar to a regular brokerage account. From the name it is clear that it is intended for investing and multiplying your own funds. The main difference from a regular brokerage account is the possibility of obtaining a tax deduction, which significantly increases the profitability of such investments.

The opening of IIS is available to a wide range of people. It is not necessary to have Russian citizenship. The service is available even to non-residents of the Russian Federation. In general, there are two types of IIS:

1. IIS with tax compensation. The principle of operation is that every year a person compensates 13% of his earnings, provided that such an amount was directed to open an account. Additionally, there are restrictions on the amount of deduction - 400,000 rubles per year. In general, this type of investment account can be replenished by no more than 1 million rubles per year.
2. IIS with tax exemption. In this case, we are not talking about a tax deduction - the investor refuses to receive it, so as not to pay income tax later. This is a great option for those who frequently reinvest their investments.

It is impossible to choose the type of investment account that is optimal for all people - it all depends on the style of work, the regularity of investments, and the volume of investments. If we are talking about active investors who receive more than 100% profit, then the second option becomes more profitable.

Where can I open an IIS?

A person who has not previously invested his own funds may not know where it is better to apply for the opening of an IIS. Similar services are provided today:

• brokers;
• banks (subject to a license to conduct brokerage activities);
• management companies.

For those who have already accumulated a sufficient amount of savings, the Criminal Code is suitable. Due to the presence of their own specialists, the riskiness of investments is significantly reduced, but the investor himself has less freedom. You can turn to brokers even without having money yet - investments can be postponed for later.

Many investors use the services of brokers, and they usually give preference to reliable and trusted companies, such as Otkritie, Finam, Alfa Capital.

How to choose the right broker

Beginners, wanting to start actively investing, are looking for a reliable company. They often do not know how to choose a broker to open an IIS. When searching, it is necessary to take into account a set of parameters at once:

1. Limitation on the amount of the minimum contribution. Here you need to proceed from the amount of funds available to the future investor. If there is very little money to start, then it is pointless to go to companies where the contributions are a round sum.
2. Account opening options. It is good if the broker allows you to do this online without leaving your home. If such a service is not provided by a particular company, and there is no office in the desired city, then opening an IIS will not work here.
3. The amount of the commission and the presence of additional payments. Brokers with the lowest commissions are usually preferred. It is taken from circulation. Additionally, the client is charged a monthly fixed fee. Having approximate investment amounts, you can always calculate which broker will be less expensive.
4. Service level. For beginners, it is especially important that the broker helps him solve the difficulties that arise. Therefore, technical support should not only be friendly, but also savvy in investment matters. From this point of view, BCS stands out among all brokers - the service here is very fast and high-quality, and the employees are fluent in terminology and understand investment strategies.
5. Terms and products. It all depends on the policy of a particular broker. Some of them offer more favorable conditions for small investors, while others try to attract large investors by offering them discounts and various bonuses. Large well-known brokers are more inclined to the second strategy, only the minimum limits for obtaining privileges are different for them (somewhere it is 50,000 rubles, and somewhere 300,000 rubles).
6. Market accessibility. If the broker is maximally open, then it has no restrictions. There are also companies that do not work with certain types of markets, that is, an investor will not be able to invest in them.

When comparing brokers, it is necessary to take into account the opinion of their clients. A large number of positive reviews confirms the quality level of service, reliability.

Conditions for opening IIS with brokers

It is better for a novice investor to choose a large and reliable company as a broker. A trusted mentor will help you understand the intricacies of the business.

Finam is one of the largest and most famous brokers. A plus for a beginner is the opportunity to invest a small amount - from 5,000 rubles. However, to unlock trading operations, you will have to replenish your account up to 30,000 rubles. This amount for beginners is not so big, but it will make you feel like an investor. Among the advantages of the broker can also be noted:

• online account opening;
• a wide range of actions - work is available on the stock, currency and derivatives markets, as well as trading on the Moscow and St. Petersburg stock exchanges;
• the ability to pre-calculate the approximate yield directly on the site using an online calculator (and it also immediately shows what will be more profitable - receiving a deduction or exempting profits from taxes).

The commission from investors with a turnover of less than 1 million rubles is 0.0354%. For the convenience of beginners, an auto-following strategy is also provided, which allows you to earn income by duplicating the actions of experienced market players.

By the way, the broker also has its own management company - Finam Management. You can start investing with it, having 300,000 rubles. Moreover, funds are credited without commission, and the deduction is 10%. An additional opportunity is to close the account ahead of time without fines and penalties.

BCS

BCS is another large and well-known Russian broker. The lower threshold for entering the exchange is 300,000 rubles. Here, the investor also has access to the stock, currency and futures markets, but he will have to trade on the Moscow Exchange, since there is no access to the St. Petersburg Exchange. But you can open an account here without leaving your home.

The broker's commission depends on the volume of turnover. So, for small investors with turnover up to 1 million rubles, it is 0.0354. When this amount is increased, the commission is halved. In any case, a single commission per transaction starts from 35.4 rubles.

For clients who have just opened IIS, in the first 30 days the commission is reduced to 0.0177% - this benefit is part of the strategy to attract clients.

There are two ways for clients: to conduct independent trading (with stocks, OFZs, bonds, currencies, futures and options) or use ready-made BCS solutions (maximum yield varies from 9 to 14% per annum depending on the type of portfolio).

Opening

The main feature of the broker is the absence of minimum restrictions on the amount of investment. Opening an account gives you the opportunity to work on all 3 types of markets. The Moscow exchange is available, but the St. Petersburg exchange is not.

Commissions for IIA for those who invest on their own depend on the type of transactions and investments. Values ​​range from 0.015 to 0.057% by volume. Additionally, a commission of 250 rubles is charged monthly for access to the working platform if the account balance is less than 50,000 rubles.

For beginners who are not versed in investments, but who want to earn money on this, a Model Portfolio is provided. The Discovery also has a management company. For work, you will need at least 50,000 rubles. The commission is 15% of income.

VTB

VTB Group is engaged in a wide range of services, including acting as a broker. Reliability is the main advantage of the company. However, it has a number of serious drawbacks:

1. you cannot trade on the foreign exchange market, the Moscow and St. Petersburg stock exchanges;
2. you cannot open an account remotely - only visiting the office.

Commissions for account maintenance depend on the turnover - the larger the turnover, the more favorable the conditions. For those whose turnover is less than 1 million rubles, the commission is 0.0472%. The minimum is available to persons with a turnover of more than 10 million rubles - 0.02124%.

For beginners, there is a special program with a fixed commission of 0.0413%. Additionally, they can use the autofollow strategy.

When choosing Alfa Capital as a broker, you will have to work through a management company. By the way, this company is the leader in the number of opened IIS. Investors themselves trust her with money (the portfolio in this area is also the largest on the market).

Online account opening is available here. Moreover, you can work with a broker by depositing even 10,000 rubles. The company offers 3 reliable strategies involving OFZ, stocks and corporate bonds. Alfa Capital has been working in this direction for the third year already and shows excellent results.

In terms of costs, the conditions are not the most attractive. But when you consider that investments are managed by reliable market participants who know where to invest money for maximum profitability, then 4% does not seem like much.

At the end of June, Sberbank Asset Management launched a service for remote opening of individual investment accounts (IIA). Now new and existing clients have the opportunity to open IIS through their personal account on the company's website my.sberbank-am.ru/. To do this, it is enough to have registration on the State Services portal - authorization of users opening IIS online is carried out through a unified identification and authentication system (ESIA).

IIS without leaving home: details and mechanics

Sberbank Asset Management offered clients to start using investment instruments through their personal account at the end of last year - then the management company launched. Now, for investors who do not have the time or desire to visit the company's office, more investment opportunities are available - the opening of IIS.

The minimum contribution when opening an IIS in Sberbank Asset Management is 100 thousand rubles. Through a personal account, an investor can make additional contributions in the amount of 50 thousand rubles. But through physical sales channels, the minimum contribution amount will be 100 thousand rubles. The investor can replenish the account until the total amount of contributions for the year reaches one million rubles. Until recently, the investment opportunities of account holders were legally limited to the amount of 400 thousand rubles. But at the beginning of summer, up to 1 million rubles on an individual investment account. At the same time, the maximum amount of the tax deduction remained unchanged - 52 thousand rubles can be received the very next year after depositing 400 thousand rubles on IIS.

Clients who have remotely issued an IIA at Sberbank Asset Management have access to two investment strategies today - Dollar Bonds and Ruble Bonds. The company focuses on a conservative investor and positions IIS as an alternative to deposits. And given the falling deposit rates - a very profitable alternative. At the end of 2016, the yield of the Ruble Bonds strategy was 12.23%, and the yield of the Dollar Bonds strategy was 4.98% (in US dollars), the company said. At the same time, the final result of profitability will be even higher, taking into account the tax deduction.

By the way, it is important to note that the remuneration of the management company when opening an IIS through a personal account is 0.25% quarterly of the amount of money transferred by the client to the IIS from the date of opening the IIS until the end date of the quarter for which the fee is withheld.

When opening an IIS offline, the management fee will consist of two parts:
1% of the amount of funds transferred by the client to the IIS, including additionally transferred during the quarter in which the IIS was opened, and 0.25% quarterly of the amount of funds transferred by the client to the IIS from the date of opening the IIS to the end date of the quarter for which the remuneration is withheld, reduced by the amount of the first part of the remuneration.

“For us, sales through a personal account in the economy are more interesting than using physical channels (selling in offices). No need to share commission with agents, and this is a significant part of the margin. Accordingly, it is more profitable to use digital channels,” says Vasily Illarionov, Head of the Business Development Department, Managing Director of Sberbank Asset Management.

The quieter you go, the further you'll get?

It must be said that Sberbank Asset Management did not become the flagship in the remote opening of individual investment accounts and did not even enter the top 10 pioneers. Today, about two dozen brokers and management companies provide the opportunity to open an individual investment account through a personal account. All of them open an account with a confirmed registration on the State Services portal. And some - for example, Alfa Capital, BCS, OTKRITIE Broker - are even ready to open an account using SMEV (electronic interdepartmental interaction system by checking a set of data - for example, passports, TIN, SNILS).

We have already done a great review in order to help you navigate the offers of brokers and management companies and decide. The principles of choosing a broker or management company for opening an IIS online remain the same)

According to Vasily Illarionov, pilot sales of IIS online began in the first quarter of 2015, and the product began to be sold at full capacity through premium channels (Sberbank Premier) from the fourth quarter of 2016.

“The updated cabinet was launched on the eve of the new year. Initially, only the functionality of buying and exchanging shares of open mutual funds was available in it. Now you can already issue an IIS. Further, we will improve the functionality through Internet acquiring (the ability to pay with plastic cards directly in your personal account), identification not only through the public services portal, but also through a unified system of interdepartmental interaction (SMEV) in order to remove the filter in the form of the obligatory presence of a confirmed account for customers on the public services portal,” he notes in an interview with banki.ru.

Greetings, dear friends! Any sane person wants multiply your funds. Most average citizens are looking for an option risk-free income, which would be much more than the rates on deposits, exceeded the rate of inflation. I agree, this alignment is more like a fairy tale. However, not so long ago this fantasy became a reality. Today, it is guaranteed that you can earn 15-23% per annum, having a little (or rather a lot) free money and a stable job for this. To receive passive income, you do not need to understand the market conditions, understand finances and be an ace in the stock market. All that is required of you is to open an individual investment account. What it is, how to use it and where to open it, let's figure it out right now.

Individual investment account: a brief excursion

Individual investment accounts are special type of accounts, through which you can purchase securities, which gives its owners the right to receive a tax deduction or preferential taxation of income received in the investment process. Management companies and brokers are involved in opening an IIS account. This type of investment has certain features and a number of restrictions:

1. To receive benefits and return personal income tax, the investment account must work out at least 3 years. There are no maximum time limits.
2. IIS can be closed at any time, taking the funds invested in it and withdrawing profits. But if the account does not have time to work for three years, you will lose the right to take advantage of tax benefits. That is why I recommend that you hold out for 3 years and resist the temptation to withdraw money early.
3. The countdown of three years starts from the moment discoveries accounts.
4. Only one investment account can be opened by an individual.
5. The maximum amount that can be deposited into an individual investment account is limited to 1 million rubles per year, but tax deduction can be received from a maximum of 400,000 rubles per year, This 52 000 rubles. As for the minimum threshold, there are no financial barriers to opening an IIS. You can even open an account with a zero balance and replenish it when you have the opportunity.
6. The presence of IIS provides you with the opportunity to earn on the purchase of various financial instruments: stocks, bonds, futures, options, shares and currencies.
7. To get additional income, you do not need to buy any financial instruments at all. You may well limit your investment activity by depositing money into an individual investment account and receiving a 13% tax deduction from them.

Comparison with a deposit

In many ways, an individual investment account is similar to a classic bank deposit. However, banks are slowly but surely continuing to reduce interest rates on deposits, thereby reducing the potential return on such an investment. And given that dividends received from the deposit are also taxed, if the rate is 5% or more higher than the rate of the Central Bank of the Russian Federation, there is no reason to hope that passive income will ever become the basis of your budget. In its turn, IIS fully refund taxes and have many times higher profitability than similar bank deposits. For greater clarity of the difference between a classic deposit and IIS, I brought these two investment instruments into a single table:

		Individual investment account
Term	From 1 month to several years	From 3 years
Yield	Average 8% per annum	Not fixed, 8-12% per year + 13% deductible
Risks	Minimum. DIA will refund amounts up to 1,400,000 rubles	IIS is not insured in the DIA
Restrictions on the amount of the deposit	Missing	No more than 1,000,000 rubles per year
taxes	13% if the rate is more than 5% of the Central Bank rate	0

Tangible advantages of IIS

To make it easier for you to decide whether you should open an individual investment account or better limit yourself to a banal bank deposit, let's look at the advantages of an individual investment account:

• You receive a tax deduction. Each IIS owner has the right not to pay taxes to the state treasury. More precisely, the taxes paid are returned back to him through the tax service. It would be ideal if the amount of taxes was automatically transferred to the deposit account, however, the system cannot work in this way: you have to pay taxes and then return them. For a refund, you will need to provide the tax service with a certificate from the place of work, which will indicate the amount of taxes paid for a specific period. This scheme is suitable for those who receive an official (white) salary. As for the unemployed and freelancers, in their case, the deduction is made from income taxes.
• All income is exempt from taxes. Active investors are provided with a second preferential investment option - all income from IIA is tax-free.
• Risks reserved. It's no secret that any investment is always a risk. However, opening an IIA insures you, if not against the loss of all income, then at least from the part that goes to pay taxes. Choosing a conservative investment strategy, investing only in government or corporate bonds, you minimize the chance of losing profits and thereby protect assets from inflation.

Tax deductions for IIS

Contribution deduction

The essence of this deduction is to provide the investor with the right to return the paid personal income tax in the amount of 13% of the amount put on the IIS. The only thing to keep in mind: the deduction applies only to the amount of 400 thousand rubles. If you reach the maximum contribution amount of 1 million rubles, you can only get back tax on 40% of this contribution. This type of deduction is suitable only for those who have official income and pay personal income tax.

You can calculate the amount of the deduction using the formula: annual fee * 0.13. Since no more than 1 million can be put into the account per year, and the tax benefit is limited to 400 thousand rubles, it turns out that the deduction cannot exceed the amount of 52 thousand rubles. Besides, the amount also rests on the paid personal income tax. If in a year you pay a tax of 45,000 rubles to the state, then only this amount can be returned back, and not the previously calculated 52,000, even if 400 thousand rubles were deposited into the account. The deduction is received for the same year in which the contributions to the IIS were made.

The money is returned to the investor next year. It turns out that if the IIA was opened in 2016, it will be possible to receive a deduction only in March 2017. Moreover, the personal income tax paid in the year the account was opened will be returned, in our example it is 2016.

When closing an individual investment account after 3 years from the date of opening, you will have to pay a tax of 13% on the income that you receive, just like in the case of a regular brokerage account. If you manage to get a tax deduction, and then liquidate an individual investment account earlier than 3 years, you will have to return the tax to the state treasury, adding to this amount another penalty and fines.

Income deduction

This type of deduction relieves investors of the obligation to pay tax on income received from IIA. The main difference between the types is that in this case the amount of the deduction has no limits. The income deduction is suitable for the unemployed and freelancers who do not pay personal income tax or active traders and investors.

When closing an IIA, your broker or management company, acting as tax agents, does not levy taxes on income. This type of deduction should be chosen by those who receive impressive income from trading on an individual investment account and who have a greater economic benefit from a tax exemption than from a contribution deduction.

Where is it profitable to invest through IIS?

Now that you know how IIS works, you understand what it is profitable and reliable option to increase available funds, it remains only to decide where to invest the money. I offer you an overview of the most popular ways to invest.

Bonds

Most experts strongly recommend making bonds the main instrument of the investment portfolio. This type of securities is in no way inferior to a bank deposit in terms of reliability. Bonds, like bank deposits, have repayment period and interest rate. The only difference between the two is that bondholders can sell a security any time they decide they need to.

By choosing bonds with a maturity of 3-5 years, you become the owner reliable conservative contribution. Bonds can be federal And corporate. In the first case, the state is engaged in the issue of securities, and in the second case, commercial organizations. During the term of the bond, interest payments are paid to the holders of the security, and then the issuer repays itself bond body.

When choosing bonds, pay attention to the value of the security, the degree of reliability of the issuer, the maturity of obligations and the size of the interest rate. All the information you are interested in can be found on the website of the issuing company.

Stock

All intelligent people know that shares are shares of a company, which are transferred to the form of a security. Buying shares makes you not only an investor, but also a full-fledged co-owner of the company, will grant the right to receive dividends from the profits it receives. In my separate article, you will be able to find out and decide which security to buy for your investment portfolio.

It is worth taking into account the fact that stock trading is an opportunity to earn on the capitalization of a security - the growth of its market value over time. The share price directly depends on how successful the issuer's company will be. You can invest in stocks using broker, which will be engaged in the opening of IIS, or through management company.

There are stocks that are actively growing in value, and there are those that, on the contrary, are falling in price. For example, since January 2017, the share price Yandex increased by 44% and Gazprom, on the contrary, decreased by 23%.

At first glance, there is nothing complicated: take and buy shares. But it is very difficult to predict how the price of a security will change. Even the most prominent economists regularly make mistakes in their forecasts, let alone ordinary brokers and ordinary investors.

mutual funds

In the long term, mutual funds can outperform a brokerage account by several times in terms of profitability. However, to really choose reliable mutual fund- the task is not so simple. You must be sure of the organization that will manage your money. It is important that the company has time to prove itself as a financial market professional, to be a stable and reliable player.

Choosing the right type of IIS

When choosing an individual investment account, you should pay attention to many factors. However, first of all, you should rely on your personal situation. If, for example, you have no official income or it is minimal, it is obvious that the second type with a tax deduction for income will suit you. If you have official income, from which you regularly pay a decent personal income tax, then option 1 will suit you. In this case, it is necessary to decide which type of deduction to use based on factors profitability And time of use.

For clarity, I offer you a specific example. Suppose we plan to invest 400 thousand rubles. The return on investment is 10% per annum. Armed with a calculator, we find out that when investing money for 13 years, it is more profitable to choose the first type of deduction. However, if the investment period is longer, it is more profitable to choose the second one.

	Amount of contribution, thousand rubles	Profitability, %	Balance at the end of the year, thousand rubles	Deduction A, thousand rubles	Deduction B, thousand rubles	Profit A, thousand rubles	Profit B, thousand rubles	Difference, thousand rubles	Deduction A, %	Deduction B, %
1	400	0.1	440	52	-	-	-
2	400	0.1	924	104	-	-	-
3	400	0.1	1456	156	33.3	379	256	-122.7	14.37	10
4	400	0.1	2 042	208	57.5	592, 6	442	-150.5	13.01	10
5	400	0.1	2 686	260	89.2	857	686	-171	12.13	10
6	400	0.1	3 395	312	129.3	1 178	995	-182.7	11.53	10
7	400	0.1	4175	364	178.7	1560	1374	-185.3	11.09	10
8	400	0.1	5032	416	238.13	2010	1832	-177.9	10.76	10
9	400	0.1	5975	468	308.75	2534	2375	-159.3	10.51	10
10	400	0.1	7013	520	391.62	3141	3012	-128.4	10.32	10
11	400	0.1	8154	572	488	3838	3754	-84	10.16	10
12	400	0.1	9409	624	599	4634	4609	-24.8	10.04	10
13	400	0.1	10790	676	726.7	5539	5590	50.7	9.94	10
14	400	0.1	12309	728	872.2	6565	6709	144	9.86	10
15	400	0.1	13980	780	1037	7723	7980	257	9.79	10
16	400	0.1	15818	832	1224	9026	9418	392	9.74	10
17	400	0.1	17840	884	1435	10489	11040	551	9.69	10
18	400	0.1	20064	936	1672	12127	12864	736	9.66	10
19	400	0.1	22510	988	1938	13960	14910	950	9.63	10
20	400	0.1	25201	1040	2236	16005	17201	1196	9.6	10

Note that as income increases, so does the tax deduction on income, which is much larger than the fixed contribution deduction. It is for this reason that the second type of IIS is much more profitable to use when it comes to long investment periods and profitability.

Subtotal

Thus, we conclude that first type of deduction suitable when:

• IIS owner has official sources of income from which he pays a decent personal income tax;
• the owner of the IIS is conservative and therefore prefers to invest in bonds and other low-risk instruments;
• investment horizon does not exceed 7-12 years.

And here deduction of the second type it makes sense to choose those who:

• deprived of official income, and therefore does not pay personal income tax;
• expects that the profit from trading will be greater than the amount of the deduction;
• plans to invest in long term - 12-15 years.

It is not necessary to select the type of deduction immediately upon opening the IIS. You can do this in the third year of the account. However it is not possible to combine two types of deductions at the same time. Once you receive the deduction for the contribution, you will no longer be able to use the deduction for income.

Getting a tax deduction: where to start?

To receive a tax deduction, you must follow a certain procedure. The algorithm will directly depend on what type of deduction you choose. Take into account the fact that private investors can apply for a tax deduction after the expiration of the calendar year during which the contribution to the IIA was made, or after three years after signing the agreement to open the IIA.

Contribution deduction

To receive a deduction for contributions, adhere to the following algorithm:

1. Get a document that confirms the fact of receiving official income, which is subject to 13% tax. Help 2-personal income tax you can get from your tax agent/employer.
2. Prepare documentation that confirms fact of opening IIS. A photocopy / scan of the agreement concluded with the broker at the time of opening the IIS, and attach payment documents to it - instructions and the broker's report on the transfer of funds.
3. Specify the data in the declaration 3-personal income tax.
4. Prepare tax refund application.
5. Submit all of the above documents along with the 3-NDFL declaration and an application to the tax authorities.

The declaration can be submitted to the tax in paper form or sent by e-mail. To fill out 3-personal income tax, just download the template form on the website of the Federal Tax Service. Select the desired tax period, download the file, print it, and then fill it out. The paper declaration, along with other documents, should be sent to the tax office. This can be done by mail or in person.

However, I personally am more impressed by the possibility of sending a declaration and a full package of documents. electronic. To do this, it is enough to use the capabilities of the program " Declaration”, uploading a file from it in the format xml.

Alternatively, you can fill out a declaration on the website of the Federal Tax Service in the personal account of the taxpayer. Upload the completed declaration and support it with scanned copies of documents, and then send everything to the tax office. Documents received by the tax inspectorate are subject to verification, which may take up to 3 months. If everything is done correctly, the taxes paid will be returned to the bank account you specified.

Income deduction

The step-by-step instructions for obtaining the IIS tax deduction are slightly different when it comes to income deduction. In this case, you have to go through several steps:

1. Send a tax request for a certificate confirming that during the term of the contract you did not use the tax deduction for the contribution.
2. Give this certificate to your management company or personal broker. The closure of the IIA will not be accompanied by withholding taxes on income.

We open IIS: to whom to entrust your money?

Today, you can open an IIS online at a management company or by contacting a broker. Many financial market participants actively offer clients the service of opening an individual investment account. I suggest you consider the proposals of both sides.

Opening an account with a broker

By opening an IIS in a brokerage office, you get access to all kinds of financial instruments that are traded on the stock exchange: stocks, bonds, currencies, derivatives. The leaders of the rating by the number of opened accounts are companies Finam, Opening And Sberbank. In addition, I advise you to pay attention to for opening IIS.

Opening an account with brokers is as easy as opening a bank account. All you need is to go to the nearest office of the company, taking your passport with you, and sign certain documents. With some brokers you can open an IIS remotely. But for this you will have to create an account on the site " public services". If you decide to open an account online, you will not need to visit the brokerage office.

To choose the right broker who will manage your funds, I advise you to read my article "", and also pay attention to several important points:

• degree of reliability of the broker;
• convenience of work;
• the minimum amount required to open an account;
• access to exchanges;
• proposed tariff plans: conditions and subscription fee;
• other commissions.

Often, brokers offer their clients to open not only an individual investment, but also a brokerage account. In order not to feel like a black sheep, let's define how IIS differs from a brokerage account. By and large, IIS- this is the same brokerage account, but with a special tax regime and less risk. If you do not plan to trade on Forex, prefer conservative investment and seek to reduce tax costs, limit yourself to opening an IIS.

Opening an account in the UK

I would like to pay special attention to the opening of IIS in the management company. In accordance with the current Federal Law "On individual investment accounts" opening an investment account must be accompanied by the signing of a trust management agreement, which means a ban on the purchase of mutual funds by the company in which the IIA is opened.

Today, management companies have developed a huge number of various strategies that they actively offer to their clients. However, I strongly advise you not to rush to put money in trust. First, find out what services the company will offer you for the announced amount. Indeed, it must be admitted that trust management is far from a cheap investment option. There are quite high commissions and an entry threshold. And to check the competence of the company, the conscientiousness of the manager is not an easy task. One of the top management companies is LLC " MC Alfa Capital". You can start studying the conditions of this company if it is trust management that has hooked you.

Tax strategies

Now that we have made all the necessary information about IIS for competent investment - what it is, how it works, where it is better to open it, I propose to consider Most Popular investment strategies.

Conservative choice "Slower ride - further you will be"

When concluding an IIS agreement with type “A”, deposit the minimum amount, wait three years, and at the end of the third, replenish your account by 400,000 rubles. After that, immediately submit a request to the tax service for the return of taxes paid and close the IIS. Thus, the net income will be 52 000 rubles in just 4 months.

"Golden mean"

You enter into an IIS agreement of type “A”, and in December you replenish it with 400,000 rubles. Literally a month later, at the beginning of a new calendar year, you submit a tax refund application to the tax office. It turns out that your net income will be 52,000 rubles, but the main body of the investment will remain in the account for the next three years. All this time, the money will work, and you will receive additional passive income, which will be taxed according to generally accepted rules.

What else do IIS owners need to know?

And now a few more nuances that those who open IIS need to know about:

1. To receive a tax deduction next year, you must deposit funds into your account before the end of the current year, up to December 31.
2. You can open an IIS at any time and not replenish your account for the next few years. The balance can be at zero for an unlimited amount of time. In this case, the countdown of three years will begin at the time of opening the account.
3. The securities to be purchased do not qualify for the Type A long-term holding tax credit.
4. You can return any paid personal income tax. It can be payroll taxes, real estate rental taxes, and any other fees. The only exception is dividends.
5. Individual investment account can be transferred from one broker to another. All that is needed for this is to open a new account with a new company and transfer existing securities to it. It takes up to 30 calendar days to transfer invoices.
6. Personal income tax is not levied on IIS holders throughout the validity of the account. Retention occurs only after the closure of the IIS.
7. All dividends received from securities purchased on IIS are subject to 13% tax. The only exceptions are government coupons and bonds.
8. The management company does not have the right to invest more than 15% of the funds stored in IIS in bank deposits.
9. Dividends are automatically credited to IIS and are not considered replenishment. If desired, dividends can be credited immediately to your bank account. This will allow you to bypass the prohibition of "withdrawal" of funds from the account.

Drawing conclusions

Summing up the final line under today's review, I just want to add that individual investment accounts are an excellent financial tool for investors seeking to increase their free funds, while risking almost nothing. If you are one of those who adheres to the strategy "Slow down - you will continue", don't put off tomorrow IIS opening, let your savings work for you and your benefit today. Say no to procrastination and give the green light to your financial independence. In the meantime, that's all I have, see you soon!

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