home-Designers-Changes in IIS. Everything you need to know about opening individual investment accounts

Changes in IIS. Everything you need to know about opening individual investment accounts

Corresponding amendments have been made to the law “On the Securities Market”. We are talking about the amount that can be deposited into an individual investment account (IIA) at a bank or brokerage company during the year. Previously, the limit was 400,000 R per year.

The new rules apply from June 19. Those who have already contributed R400,000 this year are allowed to contribute an additional R600,000.

What are investment accounts?

Individual investment accounts are a special type of tax-advantaged brokerage account. You invest in stocks and bonds for three years, and the government gives you tax breaks. One person can only have one account, and there are two types of benefits:

Tax deduction up to 400,000 RUR. If you have a white salary or have other income on which you pay personal income tax, then the amount of the tax base can be reduced by the amount of investment, but not more than 400,000 R per year. In this way, you can return up to 52,000 RUR of taxes paid for the year: 52,000 RUR is 13% of 400,000 RUR.

This is a nice thing because it gives you a guaranteed 13% in addition to the returns you would get on the stock exchange.

For example, you receive 40,000 RUR per month, from which personal income tax of 5200 RUR is withheld. If you multiply both figures by 12 months, then for the year the taxable base will be 480,000 RUR, and the withheld tax will be 62,400 RUR. If during the same year you invest 400,000 RUR into an investment account, then the tax base will decrease by the amount of investment and amount to 80,000 RUR, and the state will return you 52,000 RUR in taxes paid. It is not necessary to invest exactly 400,000 RUR, you can invest less and in parts. To receive a tax refund, you need to submit a 3-NDFL declaration for the past year.

Exemption from tax on income from transactions on an investment account. If you have never taken advantage of the deduction in the previous paragraph, then after three years, profits from operations in the investment account are exempt from income tax.

Everything is simple here: bought for 100 R, sold for 200 R - do not pay income tax. Bought for 200 R, sold for 100 R - well, no luck.

What changed?

Until June 19, no more than RUB 400,000 per year could be deposited into an investment account. Now you can deposit a million. However, the maximum tax deduction amount for the first type of benefit has not changed and is 400,000 RUR, and the maximum refund amount is 52,000 RUR.

In fact, the changes apply only to those who have chosen the second type of benefit - exemption from income tax on profits from IIA operations. According to some estimates, this is only 10% of IIS. Apparently, citizens are more interested in a guaranteed income in the form of 13% of the investment amount than in exemption from tax on future profits, which may not exist.

“As the Central Bank, we do not really support the further development of accounts of the first type (...) because the individual receives the deduction immediately. But think about what you are selling? You are selling something that helps individuals milk their budgets, and not at all make money on the stock market.”

Is it worth contacting IIS?

Opening an IIS does not impose any strict restrictions. You can close the account and withdraw the money at any time, you will just have to return to the state the already received tax refund in the case of accounts of the first type, and in the case of accounts of the second type, the broker will charge taxes. Therefore, opening an IIS does not carry any additional risks; in the worst case, you will receive the result as for a regular account.

At the same time, it is necessary to take into account tax benefits for IRA in long-term plans with caution. Dreaming of attracting “long-term” money from the population to the stock market, the Russian authorities are not particularly consistent or thoughtful in their decisions. Investment accounts appeared only two years ago - there are still no people who have gone through the entire three-year IIS cycle, and the Central Bank and the Ministry of Finance are already dissatisfied with the existence of a deduction for the amount of investments. Benefits have been introduced and will be cancelled.

If you are thinking about how and where to place free funds, then this article is for you.

This article will address the following issues:

What is an individual investment account (IIA)?
How to get tax deductions for IIS?
How to open an IIS?
Does it make sense to open an IIS? All the pros and cons of opening an IIS.

So, in order to increase the interest of Russian citizens in investing in the stock market, since January 2015 it has become possible to open a new type of account - an individual investment account (IIA).

What is an individual investment account?

IIS- this is an ordinary (personal) brokerage account that allows you to invest in the stock market (this can be stocks, bonds, futures, options, etc.). You can manage the IIS yourself, or you can entrust it to a management company.

Any resident of the Russian Federation (an adult) can open an IIS in a brokerage or management company. Today, many companies (including banks and brokerage organizations) offer this type of service.

The main differences between an IIS and a regular brokerage account

The main advantage and main purpose of opening an IIS is the opportunity to receive tax deductions associated with depositing funds into the account.
You can only open one investment account. It is possible to transfer an account from one company to another, but it is prohibited to have two or more IIS accounts at the same time.

Maximum the amount of contribution to the IIS account is 400.000 rubles per year (the minimum contribution amount is not established by law, however, brokerage houses recommend making a one-time contribution of at least 50,000 rubles). Only a ruble account can be opened, so you can deposit funds only in rubles.
To receive a tax deduction under IIS, the account must be open for a period at least 3 years.

If the funds are withdrawn earlier (partially or completely), it will be impossible to receive a deduction, and if the deduction has already been received (more on this below), then it will need to be returned.

Example 1: In 2017, you opened an investment account (IIA) with a brokerage company and deposited RUB 300,000 into it. Through a software package for organizing access to exchange trading (for example, Quik), you independently buy or sell securities on the stock market. After 3 years, you have the opportunity to close the IIS and withdraw the funds (if the account is closed before 3 years, it is impossible to receive a deduction).

Example 2: In 2017, you opened an individual investment account in a management company (for example, you chose trust management in a bank or brokerage company). After this, you can monitor the return on investment, and all operations on the stock market will be carried out by the management company.

Tax deductions

If you have opened an IIS, then you have the opportunity to receive one of two tax deductions:

The first type of deduction is the deduction from contributions. INget back 13% from the amount of funds deposited into the IIS (clause 2, clause 1, article 219.1 of the Tax Code of the Russian Federation).

For example, if you deposit the maximum possible amount of 400,000 rubles into your account in a year, you can return 400,000 x 13% = 52,000 rubles. However, it should be remembered that if you receive income from investments, you will have to pay income tax on it (income) at a rate of 13% (personal income tax).

The second type of deduction is a deduction from income(as a result of investing/trading). Those. by refusing to receive a deduction on contributions (type 1 of deduction), you can free all profit received (as a result of investment/trading) in the IIS account from income tax (clause 3, clause 1, article 219.1 of the Tax Code of the Russian Federation).
Thus, 13% (personal income tax) will not be withheld on the income you received, but there will also be no opportunity to receive a guaranteed 13% of the amount deposited in the IIS (according to type 1 deduction).

The most important : can be used only one type of tax deduction. It is impossible to use two at the same time (clause 2, clause 4, article 219.1 of the Tax Code of the Russian Federation).

How to open an IIS?

You can open an IIS with many companies. The main ones:

Brokerage companies, which offer both independent trading on the stock market and ready-made products (you do practically nothing, just observe or make minimal decisions on the investment strategy). In Russia, you can pay attention to the following large brokerage companies: Otkritie, BCS, FINAM.
Management companies. Basically, these companies (most often -) offer you to open an individual investment account (again with a broker) and choose a ready-made product (investment strategy). Examples of large management companies: Otkritie-Broker, VTB 24.

The process of opening an IIS is, by and large, no different from opening a deposit or issuing a bank card:

We conclude an agreement for the opening and maintenance of an IIS;

Choosing an investment strategy;

We deposit money.

Is it worth opening an IIS? Advantages and disadvantages.

What is more profitable - a bank deposit (as of April 2017, it is quite difficult to find deposits with an interest rate of more than 10% per annum) or an individual investment account?

In answer to this question, please note to the following:

1 Both brokerage houses and management companies lure clients to open IIS, pointing to a guaranteed income of 13% per annum ( deduction from contributions) (which, of course, is higher than bank deposits), but in fact the percentage may be lower than stated.

2 It is necessary to familiarize yourself with the conditions and guarantees (!) that can be provided when opening an individual investment account. It is necessary to understand that “risk-free strategies” can bring at least 13% per annum, and for risky ones, the profitability can reach 30-50% per annum.

3 If there is a risk (even minimal) (i.e. you agreed to “invest” your funds, for example, in shares), it is important to be prepared for the fact that the stock market can both rise and fall, which will naturally be reflected on your portfolio.

4 Potential profitability is directly proportional to risks. Those. the higher the risk, the higher the profitability; the lower the risks, the lower the profitability.

5 It is extremely important to familiarize yourself with the amount of commission that may be charged for:

Depositing cash into an IIS (for example, if the amount is less/more...or for any amounts);

Account management;

Carrying out account transactions (purchase/sale of assets);

Withdrawal of funds;

Other commissions.

In total, the commission can amount to several percent per year (!), which can significantly reduce expected profitability.

If you are not sure about the need to open an IIS, then do not immediately transfer all your available funds, funds from deposits or other accounts to an IIS; you can try to start with small investments. There is only a limit on the maximum amount.

Money can be deposited at any time in any amount (some, however, have restrictions on minimum amounts) until the maximum is reached (I repeat - 400,000 rubles per year).

Read more about tax deductions for IIS (with examples) can be found out.

Real example of using IIS, opened at the end of 2016 at the Otkritie brokerage house (Otkritie Broker JSC), you can view.

The Ministry of Finance of the Russian Federation has prepared a positive draft government response to the bill, which proposes to increase from 400 thousand to 1 million rubles the maximum amount that can be deposited into an individual investment account (IIA) in the year the account is opened, a source familiar with the department’s position told the Interfax agency the document was submitted to the State Duma in December by the head of the Duma Committee on the Financial Market Anatoly Aksakov, his first deputy chairman Igor Divinsky and deputy Oleg Nikolaev.

According to the bill, under an agreement for maintaining an individual investment account, a client is allowed to transfer funds to a professional market participant in the amount of up to 1 million rubles per year of opening an account, and in subsequent years - in the amount of no more than 400 thousand rubles per year.

In the draft review, the Ministry of Finance notes that the adoption of the bill will make it possible to increase the attractiveness of investments in stock market instruments for private investors, including through a tax deduction in the amount of the positive financial result obtained from transactions accounted for on an individual investment account. At the same time, the bill does not propose to change the size of the tax deduction; it, as before, can only be obtained from 400,000 rubles. According to the bill, owners of IIS opened at the time the law came into force will be able to deposit up to 1 million rubles into their account during 2017. One of the authors of the bill, A. Aksakov, noted that the bill will be considered by the State Duma in the near future. “The first reading will be considered at the end of January - beginning of February, we plan to finally adopt it at the beginning of March,” the deputy told the Interfax agency on Tuesday.

Editorial opinion

This measure is aimed at increasing the attractiveness of the Russian stock market. In addition, last year it was announced that in 2017 laws could be adopted that would allow the launch of a mechanism for insuring investments in individual investment accounts in the amount of up to 1.4 million rubles. The state also has the intention to abolish personal income tax on corporate bonds that will be placed starting from January 3, 2017.

As for increasing the first contribution to an individual investment account, based on the deputy’s comment, it turns out that citizens who opened an IIS before the new rules came into force will not be able to top up their existing account with an amount exceeding 400,000 rubles. If so, then everyone who intends to open an investment account this year should really wait until there is accurate information.

What's abroad?

In March last year it became known that in the UK the annual contribution amount for Individual Savings Accounts (ISA) would be increased.

ISAs were launched to encourage investment in 1999 and initially the maximum contribution amount was £3,000 per year, after 9 years it rose to £7,000, in 2014 it was already £11,880, in 2015 - £15,240, and since In April 2017, the upper limit will be raised to 20,000. Such actions are associated with the very high popularity of ISA accounts among residents of England. Therefore, our market is in a trend, a good offer has been made to the population, although so far we (over the 2 years of the existence of IIS) have opened 200,000 investment accounts, and there are 17 million, but we are going the right way.

In 2014, Japan (NISA) launched similar incentive measures, but so far there is no such effect as in England, because less interesting conditions and lower maximum amounts. Citizens of the Middle Kingdom have opened a lot of brokerage NISAs, but the share of accounts with money is very low.

From June 18, 2017, the threshold for depositing funds into IIS for the tax period increased - from 400,000 to 1,000,000 rubles (Federal Law dated June 18, 2017 No. 123-FZ, clause 8 of Article 10.2-1 of the Federal Law dated April 22, 1996 No. 39-FZ). Please note that such amendments are not being made to the Tax Code.

Changes to IIS will not affect the amount of deduction “for contributions”

At the same time, the amount of deduction for IIS “for contributions” has not changed - it still amounts to 52,000 rubles. The Tax Code states: this deduction is provided in the amount of money contributed to the IIS during the tax period, but not more than 400,000 rubles (subclause 1, clause 3, article 219.1 of the Tax Code of the Russian Federation).

It follows from this that the owner of an individual investment account already in 2017 has the right to deposit a million rubles into it, but will be able to return no more than 52 thousand (depending on the personal income tax paid for the specified tax period).

At the same time, at the expense of the contributed million, the client has the right to carry out investment operations. When closing an account, you will need to pay tax at a rate of 13% on the income received - that is, the same rules apply as when closing a regular brokerage account.

Amendments to IIS are beneficial for the “income” deduction

Changes in the law primarily concern the tax deduction “on income”. Before the changes were made, it was unprofitable for active investors to receive an “income deduction” - with the 400 thousand rubles contributed, it was difficult to earn more than the same 400 thousand in a calendar year, since it was precisely when a given threshold was exceeded that it was profitable to apply the “income” deduction.

Also, the “income” deduction is beneficial for IIS owners who do not have official income, on which a 13% tax is paid.

Dates for entry and application of changes to the IIS in 2017

Federal Law No. 123-FZ comes into force on the date of its official publication. Starting from June 18, 2017, the client has the right to deposit no more than one million rubles into an IIS. These rules also apply to individual investment accounts that were opened before the law came into force.

Let us remind you that in order not to lose the right to deduction, the account maintenance agreement must be valid for at least three years. According to Federal Law, the owner of an individual investment account may give preference to one of two existing types of tax deductions:

1. Deduction “for contributions” - allows you to receive a deduction annually based on funds deposited into an existing account during the tax period (but not more than 400 thousand rubles), not exceeding the amount of tax paid on income, which is taxed at a rate of 13% (excluding dividends) for the specified tax period (clause 3 of Article 219.1 of the Tax Code of the Russian Federation).

2. Deduction “for income” - allows you to completely exempt from paying personal income tax the income that was received from transactions with securities, as well as derivative financial instruments on an individual investment account. The deduction is provided upon closing the IIS (clause 4 of Article 219.1 of the Tax Code of the Russian Federation).

Hello, dear readers of my blog! Today we will continue the topic of investing and will study the benefits of investing in IIS. The main thing that attracts investors to IIS is tax benefits, which allows you to get a good additional income. True, there are a number of details in this matter that novice investors do not pay attention to at first. Today we will figure out where it is better to open an individual investment account, what criteria to use to choose a company, and consider several the best offers on the market.

Understanding the terminology

The question of what an individual investment account is has a lot in common with a regular brokerage account, it just has tax benefits. Anyone can open it not only a resident of the Russian Federation.

Highlight 2 types of IIS depending on how the investor receives the tax benefit:

  • type A- in him tax is compensated, which the investor paid from his income for a certain time period. It is more convenient to understand the operating principle using an example. Let's assume your salary is 25,000 rubles; for the year, a tax of 39,000 (13% rate) is paid on this income. When investing in an IIS, you will be compensated for this amount. It should be taken into account that the maximum investment amount per year with which you can receive a deduction is 400,000 rubles, so income is limited to 52,000 rubles. Wherein total amount that can be deposited into an IIS is limited 1,000,000 rubles/year.
  • type B– the difference from the previous one is that the investor does not benefit from tax deductions, that is, no one compensates him for the taxes he has paid. On the other hand, when closing an account, profits are not taxed. So if you actively reinvest throughout the account (this topic is dedicated to), then it makes sense to choose this particular type of account. When it closes, it must be provided reference that the investor did not take advantage of the tax deduction.

In an account type A, no one prohibits receiving additional income from working in the stock market, but in this case, you will have to pay 13% in the form of tax on the additional income. To make the most of the benefits of the first type of IIS, it is advisable to invest regularly. As for what type of account is preferable?, then there is no universal answer. It all depends on the specific investor and his style of work. If active work is expected on the stock market, and the expected income will exceed 100% of the invested amount, then it makes sense to use an IIS type B.

Insurance of investment accounts

Question safety of funds When investing, it is always particularly acute. If you are worried about IIS - whether your deposit is insured by the state or not, then I have to upset you, deposit insurance is not provided. Now the State Duma is considering options for insuring IIS accounts, but the timing of the adoption of the law and the amounts that will be insured are currently unknown.

Since 2015, the procedure has been greatly simplified, so you can even open an IIS remotely. This has provoked an increase in the number of open accounts of this type recently. You can open an IIS on one's own through government services. The process takes at most A couple of minutes.

Where is the best place to open an IIS?

You can open an IIS:

  • at the broker;
  • from a bank with a license for brokerage activities;
  • from the management company.

Practice of opening investment accounts in the world


IIS is not a unique offer for Russia. This practice is widespread in the world; working conditions differ, as do the maximum possible investment amounts. For example, in England you can open ISA(individual savings accounts), and you can invest up to £15,000 in them. IN USA there are similar pension accounts ( IRA), V Canada – RRSP, that is, registered pension savings plans. Risks when investing are small, this explains the popularity of IIS among the population.

What you should pay attention to when choosing

The choice can be difficult, especially if you haven't used investment accounts before. When asking where it is better to open an IIS, consider the following factors:

  • are you going invest immediately or some time after opening an account. If you plan to do this not at the time of opening the account, but later, then immediately cross off management companies from the list of applicants. You immediately need to deposit a certain amount into your IIS;


  • opportunity to open an account online. For example, VTB 24 does not provide such an opportunity, so if there is no branch in your city, it is automatically eliminated from the applicants;
  • minimum amount limit;
  • turnover commission;
  • monthly fee;
  • quality of technical support work. A very important point, especially for beginners. Employees should not “float” in matters of investment. From this point of view, BCS is beyond competition - the support works at a high level and the chance of running into a newcomer is extremely small;
  • what markets are available for IIS. It all depends on the preferences of the investor; companies have different attitudes to this issue. For example, there are no restrictions in Finam, but Promsvyazbank does not provide the opportunity to work with the foreign exchange and derivatives markets for IIS;
  • offered products and working conditions for them. There are very large differences in these parameters. Some brokers are suitable for investors with small capital, while others, on the contrary, are more focused on investors with amounts close to the maximum. For example, VTB 24 offers for deposits from 300,000 rubles the opportunity to use autofollowing strategies through a broker, and the broker Opening- twice as many strategies for deposits from 50,000 rubles.

Next I prepared a small review of the best In my opinion proposals for opening an IIS. Not only working conditions were taken into account, but also feedback from investors. This will help you save time by independently studying the conditions provided by companies.

Finam

The broker makes it possible to open an IIS online. At the same time, the investor gets the opportunity to work for stock, futures and foreign exchange markets, it is possible to trade on the St. Petersburg and Moscow exchanges. Funds are credited to single account, from which the investor gets access to several trading platforms at once.

You can start investing now from 5000 rubles, however, it is difficult to count on serious income with such an amount, besides, trading operations will be blocked until the amount of funds in the account exceeds 30,000 rubles. So I recommend focusing on this amount as a minimum. There is a small online calculator on the site. By entering the expected investment amounts, you can get a recommendation on what is more profitable - getting a tax deduction or exempting profits from taxes.


At the moment, the commission is the same for any turnover up to 1 million rubles and amounts to 0.0354%. Eat autofollow strategies, profitability depends on the degree of risk.

Commission

A little more about commissions:

  • MOEX stock section– for a turnover of up to 1 million rubles, the commission is equal to 0,0354% ;
  • currency section– with a turnover of up to 1 million rubles 0,0332% ;
  • urgent section ( futures and options) – $0.45 per contract;
  • US stock market– for turnover up to $17,000 the commission is 0,0354% .

There is also a management company on the market “ Finam management" Here, the lower threshold for investing in IIS is already from 300,000 rubles.
Funds are credited to the account without commission from the company, possibly early closure of IIS no penalty on the part of the broker. In this case, the deduction from investment income is 10%.

BKS

Offers to open an individual investment account and invest from 300,000 rubles. You can work with the stock, derivatives and foreign exchange markets, you have access to the Moscow Exchange, but there is no access to SPBEXCHANGE. You can open an IIS, as in the case of Finam, online. Available margin lending at 14.5% for sales and 17.5% for longs.


Commission depends on turnover and ranges from 0.0354% for turnover up to 1 million rubles to 0.0177% for turnover from 15 million rubles. It cannot be less than 35.4 rubles per transaction. You can choose a tariff option without this limitation, but in this case you will have to work with high percentages. First month valid preferential offer, within which the commission is 0.0177% regardless of the turnover achieved. There are other options - a comparison of tariffs can be done on the broker's website, but BCS Start is optimal for IIS.

Among the interesting proposals, I would like to note the possibility investing in notes(ruble and foreign currency). The yield on them ranges from 12.5% ​​to 14.5% per annum, respectively. You can invest in OFZ portfolio or in bond portfolio, the profitability in this case will be slightly lower.


To work, use the web version of Kwik or the terminal version for mobile devices.

Zerich

The broker makes it possible to open an IIS online. Offered 2 types of investment in IIS:

  1. « State reliability" The minimum investment threshold is 30,000 rubles, the investor receives a 13% tax deduction + approximately 10% income from investment in bonds. This tariff assumes investing funds in OFZ, the income of 10% on the website is indicated as an approximate value, in reality it may be higher. The maximum investment amount per year is 1 million rubles.
  2. « Currency stability" The investor receives the same 13% tax deduction + up to 9.5% income in foreign currency. In this case, the invested funds are invested in Eurobonds. Threshold for investment from 100,000 rubles.

Commissions

There is no separate tariff for IIS, within the tariff “ Universal» commissions are as follows:

  • for the stock market– 0.055% of the transaction volume;
  • for the foreign exchange market– 0.03% of the transaction volume;
  • derivatives market– 0.85 rubles for 1 contract;
  • available margin lending, the percentage is calculated using the formula 9% + market rate, for securities 15%.

One of the tariff requirements " Universal» - investments from 100,000 rubles. There are other tariff options, for example, “ Negotiable", there is no requirement for the size of the deposit at all. But the commission is also higher, for example, in the foreign exchange market you will have to pay from 0.075%. This broker has a good implementation, so if you are thinking about starting to work in the stock market on your own, then pay attention to him.

Opening

It stands out from others because There is no minimum required amount to invest in IIS. After opening and replenishing an account, the investor receives full access to the stock, derivatives and foreign exchange markets, and can work on MOEX. SPBEXCHANGE is not available.

Stands out separate tariff for individual investment accounts. Briefly about the working conditions and commissions:

  • stocks and bonds– from 0.04 rubles per transaction or 0.057% of its volume;
  • Eurobonds on MOEX– 0.04 rubles or 0.015%;
  • currency market– 1 ruble per transaction or 0.035%;
  • available margin lending at 13% for sales and 18.4% for purchases;
  • work is carried out through QUIK, the cost of monthly access is 250 rubles. This amount is not charged to those clients whose balance with the company is equal to or exceeds 50,000 rubles.


I note that tariffs are given for self-managed IIS. There is another type of tariff called Model portfolio (IIS), is aimed at those who are going to use the services of analysts rather than trade on their own. In principle, if you are new to the market and don’t even know, then it’s better to stop there.


Management company "Otkritie"

Access to the IIS is also provided by the management company OTKRITIE Management Company LLC; do not confuse it with the broker of the same name. There is no way to open an account online, besides You can only invest amounts from 50,000 rubles. The fee on investment income is up to 15%.

The discovery offers several interesting finished products:

  • there are options structured products with capital protection, you will need to invest from 250,000 rubles;
  • Can use one of the strategies with a minimum investment level from 50,000 rubles. Work with them is carried out through the management company;
  • I have an opportunity trade based on recommendations. In this case, notifications about which bonds to buy on the IIS come in the form of an SMS message to the client’s number or email.


Unlike brokers who almost compete with their management companies, Otkritie actively cooperates with it. This is evidenced by the fact that the products are sold through it.

VTB

VTB is inferior to the companies mentioned above in a number of indicators:

  • Here there is no way to open IIS remotely;
  • the client receives access only to the stock and derivatives markets. The Moscow and St. Petersburg stock exchanges, as well as the foreign exchange market, remain inaccessible;
  • commissions are higher than competitors.

We will dwell on commissions separately - for the tariff “ Professional standard»:

  • with a turnover of 10 million rubles – 0,02124%;
  • 5-10 million rubles – 0,02596%;
  • 1-5 million rubles – 0,0295%;
  • up to 1 million rubles – 0,0472%.

If you select " Investor standard", then the commission does not depend on turnover and is fixed 0,0413% . Of the interesting proposals, I can only mention a few autofollow strategies. Working with them is organized through a broker, and you need to have at least 300,000 rubles in your account. Signals will be issued only for shares of Russian companies trading on MOEX.

Margin lending conditions– 13% for short positions and 16.8% for long positions. Additionally, the bank charges a 0.2% commission, this commission is debited at the end of the trading session. In general, if you plan to trade on one's own, then this is not the best choice of broker for IIS. “Opening” looks much better from this point of view.

Alfa Capital


IIS is opened through a management company. This option is interesting because the company ranks first in the number of open individual investment accounts (among management companies). Another argument in its favor is the maximum amount of investor funds managed by the company.

Now conditions for working with IIS:

  • You can open an account online, without fussing with government services and especially without a personal visit to the company’s office;
  • You can invest from 10,000 rubles;
  • There is 3 reliable operating strategies. Funds are invested in OFZs, shares and corporate bonds. Moreover, statistics on them have been kept since 2015, that is, from the very time when everyone could afford IIS;
  • service cannot be called the most profitable– you will have to pay back a total of 4% (2% per annum + 2% of the invested amount).

In principle, at Alfa Capital Management Company everything is simple and clear. The most important - reliability, from this point of view, she can be classified as a leader. If you are thinking about where it is more profitable to open an IIS in terms of reliability, then definitely go to it worth a closer look.

Strategies for working with individual investment accounts

You can simply invest the funds allocated for this purpose and simply forget about them for 3 years. But to make the most of your money, it’s better to work according to strategy. It will bring maximum financial return.


I will briefly describe several strategies for working with IIS.

  1. Reducing investment time. We remember that money cannot be withdrawn within 3 years, otherwise we will not receive a tax deduction, and a number of companies may also write off a penalty for early closure of the account. But there is loophole, allowing you to reduce the period during which money will be unavailable. To do this, you will need an IIS type A (that is, opened with a broker). An account is opened, but money is not deposited there immediately. For example, they opened it in January 2017, then in December 2018 (almost 2 years after the opening) they introduced 400,000 rubles there, and in March 2019 the state will reimburse 52,000 rubles. At the end of 2019, we again enter 400,000 rubles, receive a tax deduction in 2020 and close the account. Eventually time for freezing money has been reduced.
  2. Selecting a broker who withdraws profits from coupons and dividends to a bank account, card, or another account with the same company. In this case, you can try to make money by buying securities with high dividends. Is it true, the risk increases sharply.
  3. IRA for relatives. If there is a lot of money, then we take all family members and open an IIS for each. We deposit funds and receive a tax deduction.
  4. Reinvestment– the tax deduction is immediately deposited into a regular account, and trading is carried out.
  5. Long-term operation of the IIS. Until the account is closed, no one will collect tax on profits. So you don’t have to close your account and work in peace.
  6. You can deposit small amounts regularly and invest in OFZs and shares. In a few years, a decent amount will accrue.

Whatever strategy you choose - choose your broker carefully. My small IIS rating will help with this.

General issues

In this section I will briefly try to answer most common questions related to IIS:

  • Investment term? From 3 years.
  • Is it possible to early account closure? Yes, but the tax deduction or exemption of profits from tax is cancelled.
  • Is it possible to have several IIS?? No, one person can only have 1 account.
  • How much can you invest?? Up to 400,000 rubles, this is the maximum for which the deduction will apply. Despite this, remember that you can deposit up to 1,000,000 rubles per year into the account.
  • When can I invest? If the agreement is concluded with a broker, then this can be done immediately after opening an account. It is beneficial to open an IIS so that you always have the opportunity to invest free money in it. The three-year period is counted from the date of conclusion of the contract.
  • How to open an IIS? Online. If this function is not available, then when visiting the office of the broker/management company.
  • What is the difference between a management company and a broker?? The agreement with the management company deals with trust management, and with the broker - with brokerage services.
  • Is it possible to transfer IIS from one broker to another?? Yes, it's possible.

Summary

If you look at it, for a number of reasons, IIS is more profitable than a simple bank deposit. In a bank, your money will bring you no more income than that specified in the contract, but when working with an IIS, there is a real chance to receive more.

So my advice to you is to select a broker (preferably from among those considered) and open an IIS. It will not need to be replenished immediately, but when free money appears, you can invest it and reduce the freezing time. Remember - the optimal time for investment is December, the tax deduction will need to be issued by April 30 of the next year for the previous year.

This is where I propose to finish our brief review of individual investment accounts. Ask all questions in the comments and don’t forget to subscribe to my blog updates. I promise there will be many more interesting things.

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