How to open an iis remotely. How to open an individual investment account. What documents are required to collect to receive a deduction for contributions

How and where is the best way to open an individual investment account (IIA) in 2019?

Many outstanding entrepreneurs have repeatedly spoken out about such a useful thing as long-term investments. For example, Warren Buffett, who heads Berkshire Hathaway, constantly talks about this in his regular letters to the company's shareholders. John Bogle, the legendary creator of the Vanguard Group, says the same thing.

For a layman, this is of significant importance, since he is especially at risk of losing funds on the exchange if he starts to engage in intraday transactions on it.

Russians have an excellent tool, which is an individual investment account. Such is placed with a brokerage service - which, in turn, helps an individual (subject to certain restrictions on the part of the latter) to make serious profits due to tax incentives.

The domestic market first saw such a mechanism in 2015, the reason for this was the update of the legislation on the stock market along with updates to the Tax Code of the country.

It is important to know about IIS

An account can only be created by a private trader, either with a brokerage company or directly with a bank. From the requirements - taxation on the territory of the Russian Federation (presence in the country from 183 days a year). Moreover, there is a rule: one account - one individual.

Which brokerage company is the best to open an investment account with? Check out the rating of the best brokers in Russia in 2017.

The account itself is not limited in time, but in order for tax incentives to be applied, it is necessary to maintain a minimum investment period, the value of which is 3 years and which starts from the day of signing the agreement.

The account is allowed only in rubles, and within 12 months you can replenish it for an amount of no more than 1 million rubles, although until 06/18/17 the limit was 400 thousand rubles. It is not necessary to replenish the IIS additionally annually. However, it is unacceptable to withdraw some of the funds back.

You should also remember about banking and brokerage fees for working with securities.

IIS tools

At the same time, any investment options are possible that are applicable on the leading Russian trading floors in Moscow and St. Petersburg. It:

• shares of Russian and foreign companies;
• bonds of municipalities, corporations, sovereigns;
• currency;
• share of mutual funds;
• derivative methods (option, futures trading, etc.).

It should be noted that some brokers and banking institutions do not allow working with a number of instruments, issuers, etc. The full list of supported investment methods can be obtained from the broker.

IIS and tax deduction

The main advantage of the account is the return on part of the investment, which ultimately increases profitability. Moreover, for the owners of IIS, 2 types of tax preferences are provided.

Deductionfor a contribution

In this situation, an individual is provided with a 13% refund of the amount that was credited in the previous year, but its largest amount is limited to 130,000 rubles.

Important: a deduction is possible when the investor has declared profit for the previous period (that is, there has been a tax payment), and the maximum refund cannot be more than the tax amount.

If less than 3 years have passed since the opening of the IIS, its replenishment, the submission of an application for a refund and its subsequent receipt, the law obliges the investor to return the funds to the state.

If the investor closes the account, then 13% tax will be withheld from the profit received.

Deductionon income

Such a deduction exempts an individual from taxation in the form of personal income tax from the amount of all incomes credited in the course of transactions with IIA. The law provides for the application of the deduction without the obligatory possession of other taxable profits.

An individual can count on such a return only after 3 years from the date of creation of the IIS. If it is closed earlier than 3 years from the date of its formation, the state will withhold personal income tax in the amount of 13%, similar to the scheme for a brokerage account.

It is important to take into account all the nuances and details of investment when choosing the type of deduction, including the method of investment and the tax rate on income. Let's say personal income tax does not apply to coupon payments and domestic government bonds. In the case of purchasing OFZ, for example, you can get a refund on the contribution.

Obtaining a tax deduction

If we are talking about a deduction for replenishment (contributions), the investor applies to the tax authorities in the year following the one in which the replenishment was made. In this case, it is necessary to confirm the contributions with a 3-NDFL declaration, attaching the following documents to it:

• confirmation of receipt of last year's profit with a tax rate of 13% (for example, a certificate 2-NDFL from the organization in which the individual works);
• confirmation of the creation of an IIS and crediting funds to it (may be provided by a broker);
• application for a refund, for this you will need to indicate bank details.

If a deduction for income is meant, then an individual must, upon termination of the contract, give the bank or broker a certificate from the tax authorities that there have been no cases of receiving deductions for replenishment.

Thus, the bank (or the broker) will not be able to pay the money with the withholding of 13% personal income tax.

• Can I change the type of deduction?

What is an Individual Investment Account (IIS)?

Individual investment account - a personal account for internal accounting of funds and securities of an individual who is a client of a broker, bank or management company (trustee). The owner of the IIA has the right to receive an investment tax deduction, provided that the contract is valid for at least 3 years. The annual amount credited to the IIS cannot exceed 1,000,000 rubles.

What types of tax deductions are provided for by IIS?

The owner of the IIS has the right to choose one of two types of tax deductions:

The deduction for contributions is presented based on the funds deposited in the calendar year on the IIA, but not more than 400,000 rubles. Refunds are made from personal income tax withheld at a rate of 13% (except for dividends) for the specified tax period. This means that they will return you 13% of the amount deposited on the IIS, but at the same time not more than the tax paid to the budget for this year. This deduction can be received annually if you deposit money on the IIS every year and have official income for the same year;

Deduction for income implies the exemption from the payment of personal income tax of a positive financial result obtained from transactions with securities and derivative financial instruments on the IIA. The deduction is provided upon closing the IMS after at least 3 years from the date of the conclusion of the contract.

Are there any peculiarities when opening and using IIS?

Yes, there are a number of restrictions when opening and using IIS.

IIS can only be opened by an adult individual who is both a citizen and a tax resident of the Russian Federation.
One individual is entitled to have only one IIS.
You can choose the type of deduction throughout the entire validity period of the IIS maintenance agreement. In this case, the combination of two types of deductions on one IMS is not allowed.

The minimum period for holding an IIS is 3 years, early account closure will entail the loss of tax benefits. If you have already received a deduction for contributions, then the amounts received will have to be returned with payment of penalties. If you expected to receive a deduction for income, then it will not be provided upon early closure. The maximum term of IIS ownership is unlimited.
Partial or complete withdrawal of assets leads to the closure of the IIS.
Replenishment of the IMS is possible only in Russian rubles for an amount not exceeding 1,000,000 rubles per calendar year under the agreement. Only the owner of the IIS can deposit funds from his bank account.

What products on IIS does Otkritie Broker offer? What is the difference between them?

The products offered by Otkritie Broker on IMS differ in the way of capital management, the structure of assets, and potential financial results. Clients can choose an investment product on the IMS that best suits the target investment period, the level of expected profitability and risk. Thus, by choosing “Self-management of IIS”, an investor can, at his own discretion, choose instruments and form a portfolio, determine the investment horizon and the risk / return ratio. Trading according to recommendations within the framework of the products "Savings IIS", "Independent IIS" and "Profitable IIS" is suitable for investors who do not have a sufficient level of experience or time to invest on their own. For those who are ready to entrust the management of their own capital to a professional manager, Otkritie Broker offers a wide range of products: Protective IIS, Stable IIS, Optimal IIS, Balanced IIS, Market IIS, structured products with capital protection.

You can find out more about existing financial solutions on IIS in the section "" or by phone: 8 800 500 99 66 (add. 2).

How to get a tax deduction on income from IIS?

You can get a tax deduction on income (type "B") after the end of the contract for maintaining IIS, but not earlier than 3 years after the conclusion of the contract.

This tax deduction can be obtained in one of the following ways:

• independently when submitting a 3-NDFL declaration to the tax office after the end of the calendar year when the IIS was closed.
• through a broker, subject to the submission of a certificate from the IFTS before closing the IIS.

The certificate indicates information that the taxpayer did not receive a deduction for the contribution during the term of the contract for maintaining IIS and did not have several IIS at the same time (except for a change of professional participant with the transfer of all assets, in this case, duplication of IIS is possible within a month).

What documents do you need to collect to receive a deduction for contributions?

To receive a deduction, you must submit a declaration in the form of 3-NDFL to the tax authorities at the place of registration, attaching the following documents to it:

1. Help on the form 2-NDFL. The document can be obtained from a tax agent (employer, broker). Otkritie Broker clients can order the original 2-NDFL certificate through their personal account - in the "Reports and taxes" section, the "Originals of documents" tab.

2. Documents confirming the transfer of funds to the IIS:

• - broker's report. Otkritie Broker clients can order the original report through their personal account - in the "Reports and taxes" section, the "Originals of documents>" tab.
• - payment order. This document can be obtained from the bank from which the money was transferred to the IIS.

4. Statement of return. In this document, it is necessary to indicate the details of the personal bank account to which the personal income tax amount will be refunded. When filled in on paper, the application form for 2018 can be taken from Appendix No. 8 of the order of the Federal Tax Service of Russia dated February 14, 2017 No. MMV-7-8 / [email protected], or at the tax office. If the declaration is submitted through the service "Personal account of the taxpayer", then after the declaration is uploaded to the inspection program, you will have an overpayment, which can be disposed of by filling out an application for a refund.

What are the deadlines for filing a declaration to receive a deduction for contributions?

When choosing a deduction for contributions (13% of the amount paid for the reporting period on the IIA, but not more than the personal income tax paid), the owner of the IIA can claim it for the next year. To receive a deduction, you must submit a declaration in the form of 3-NDFL and attach supporting documents to it. Please note that there is a different declaration form for each year.

The tax return can be submitted at any time during the 3 years following the expired tax period. For example, the declaration for 2018 can be filed in 2019, 2020 or 2021.

How to file a tax return through the "Personal account of the taxpayer"?

After receiving the documents necessary for processing the tax deduction in electronic form, you should enter the taxpayer's personal account on the website of the Federal Tax Service (you can enter through the portal "Gosuslugi").

How to submit a paper tax return to the Federal Tax Service?

Detailed step-by-step instructions are available at.

How to submit a paper tax return to the Federal Tax Service?

We take digital data from the example of filling out a declaration through the "Personal account of the taxpayer": the total amount of income of an individual was 545,700 rubles. The employer as a tax agent withheld personal income tax in the amount of 70,941 rubles. During the tax period, he contributed 400,000 rubles to the IIS.

Detailed step-by-step instructions are available at.

My individual investment account is 3 years old. Do I have to close it?

An individual investment account (IIA) is opened for an unlimited period and you do not need to sign any documents to prolong the contract. Three years is the minimum period for holding an IIS, after which it can be closed without losing the right to deduction, the maximum period has not been set - you can continue to work on the account and receive deductions. Therefore, if your IIS is three years old, you have the right to close it any day. However, when you open a new IIS, you will have to keep it again for at least three years, so as not to lose the right to deduction.

Before closing an account, carefully consider whether it is really beneficial for you to withdraw funds from the account or change the type of deduction. And our experts will help you with the calculations.

Please note, until you close the IIA, personal income tax is not withheld from your investment profit (except for coupons and dividends), and these funds can be profitably invested. Even investing on an account in conservative and practically risk-free instruments, for example, federal loan bonds, together with deductions, you can receive significant returns. And to return with the help of the same contribution deductions, in whole or in part, the taxes that you paid to the state.

Our model portfolio “Savings”, which consists of OFZs, could have brought its owners more than 47% 1 in less than three years, and this is not taking into account tax deductions - another 13% 2.

If you have not received the desired profitability on the IIA, do not rush to close positions and the account, especially if there is a loss on the account. It cannot be deferred or netted against a profit in a regular brokerage account.

1 For the period from December 30, 2014 to October 31, 2017, at closing prices, the yield of the Savings model portfolio amounted to 47.98%. In carrying out the calculations, reference and analytical materials were used, prepared by the specialists of Otkritie Broker JSC.

2 An individual investment account gives the right to receive annually up to 52,000 rubles, based on the funds deposited in the IIS for the calendar year, but not more than the amount of personal income tax paid at a rate of 13% for the relevant period, or your income is not subject to personal income tax received from transactions with securities and derivative financial instruments on an individual investment account after at least 3 years from the date of signing the agreement.

How long do I have to receive deductions?

With a deduction for the contribution - 13% of the amount of the contribution to the IIS for the year - you have 3 years to make a refund. If you opened an account and deposited money into it in 2018, then you can file a declaration to receive a deduction for the contribution for 2018 in 2019, 2020 or 2021.

With a deduction for income - exemption of investment income from personal income tax - you have no time limits if you receive the deduction through a broker.

Can I change the type of deduction?

If you have already received a contribution deduction during these three years, it is unfortunately not possible to change it to an income deduction. Accordingly, you need to close the current IIS and open a new one. If you do not want to close the current IIS, offer to open the IIS to your closest relative, for example, your spouse or parents.

An individual investment account, or if abbreviated as IIS, is a gift from our state to its citizens who want to invest free money in various financial instruments. This is a pretty good way to diversify risks and make money.

Such an account is capable of bringing in much more than a regular bank deposit. Nevertheless, an investment account is still an investment instrument, which means that it also carries risks, and therefore is not suitable for everyone. We will deal with all these questions within the framework of this material.

What is an Individual Investment Account

IIS in our state has the right to open any adult citizen. It can be a hired worker with a permanent job or an individual entrepreneur. Accounts of this type are opened with investment or management companies, and upon opening a management agreement is concluded. The practice of such accounts came to Russia from the West, where it shows good results. In particular, such accounts are actively used by citizens of the USA, Canada, Great Britain, Japan, Australia and other countries.

The purpose of such accounts is to increase public interest in investing by offering them the tax incentives that such investors receive. At the same time, the state also benefits, since it gains access to the financial resources of the population. Most people keep their spare money in banks, while companies need to borrow from the same banks to access it. In the case of investment accounts, business gets access to these funds bypassing banks and the state only benefits from this, receiving investments in its economy from a domestic investor.

IIS is needed to attract public interest in investing in the stock market at the expense of tax privileges to investors.

An example of how IIS works

As I already said, any citizen of the Russian Federation, being an individual or a legal entity, can open a similar one. There is no minimum amount to be deposited into the account, but the maximum is limited to 1 million rubles. Then you can use this money to invest in financial instruments of the stock market. Investments can be made independently, through a broker where this account is opened or by entrusting your funds to a management company, which makes investments on your behalf for maximum profit. The profit, of course, is returned to the investor's account and can be withdrawn or reinvested for further earnings.

Pros and cons of IIS

Tax strategies

Tax deductions make an investment account an attractive tool and open up several possible strategies for behavior. You choose the type of tax benefit at the tax office when you write your application for the benefit, so you need to think about the strategy in advance. If in the future you want to change your mind, you will have to close your IIS and open a new one. There are three most common strategies that I want to talk about.

Conservative choice

As the name implies, it provides minimal risks. As part of this strategy, you can open an IIS, deposit a minimum amount on it and wait three years. At the end of the latter, the maximum possible amount is deposited into the account and at the beginning of the fourth, submit an application and receive the amount of personal income tax for 3 years.

Golden mean

This strategy provides for the opening of an IIA and at the end of the calendar year to deposit the maximum possible amount on it. At the beginning of the year, request a refund of personal income tax. At the same time, the account remains open, and the money will remain on it for another two years, during which you can use and invest. True, in this case you will have to pay income for the possible profit.

All or nothing

The most profitable strategy, but also the most risky. An account is opened and funds are actively invested, observing the profitability and, along the way, figuring out where to buy shares and which of them are the most profitable. If after three years, if the profitability is high, choose income tax compensation, if not, then the first type of tax incentives.

IIS are successfully operating in many countries, now they have appeared in Russia. This is a very interesting investment product that can be in demand by the general public. Individual investment accounts are a fairly progressive financial product that allows a large number of ways to earn money. Perhaps it is the IIS institute that will be able to create a class of competent Russian investors, including you.

At the end of June, Sberbank Asset Management launched a service for remote opening of individual investment accounts (IIS). Now new and existing clients have the opportunity to open an 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 who open 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 it. Now for investors who do not have the time or desire to visit the office of the company, there are wider investment opportunities available - the opening of an IIS.

The minimum contribution for opening an IMS in Sberbank Asset Management is 100 thousand rubles. Through the personal account, the investor can make additional contributions in the amount of 50 thousand rubles or more. 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 400 thousand rubles. But at the beginning of summer on an individual investment account up to 1 million rubles. At the same time, the maximum amount of tax deduction remained unchanged - 52 thousand rubles can be received the next year after depositing 400 thousand rubles on the IIS.

Clients who have remotely applied for IIS in Sberbank Asset Management "are now available two investment strategies -" 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, it is a very profitable alternative. At the end of 2016, the yield on the "Ruble Bonds" strategy was 12.23%, and the yield on the "Dollar Bonds" strategy - 4.98% (in US dollars), the company said. In this case, 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 IMS through a personal account is 0.25% quarterly of the amount of funds transferred by the client to the IMS from the date of opening the IMS until the end of the quarter for which the remuneration 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 IIA, including additionally transferred during the quarter in which the IIA was opened, and 0.25% quarterly of the amount of funds transferred by the client to the IIA from the date of opening the IIA until the end 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 on the economy are more interesting than using physical channels (sales in offices). There is no need to share the 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, the opportunity to open an individual investment account through a personal account is provided by about two dozen brokers and management companies. All of them open an account with a confirmed registration on the State Services portal. And some - for example, Alfa-Capital, BCS, Broker OTKRITIE - are even ready to open an account using SMEV (electronic interdepartmental interaction system by checking a set of data - for example, a passport, TIN, SNILS).

We have already done a great review in order to help navigate the offers of brokers and management companies and decide which. The principles of choosing a broker or a management company to open an IIS online remained 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 renewed cabinet was launched on the eve of the new year. Initially, only the functionality of buying and exchanging shares of open-ended mutual investment funds was available in it. Now you can already issue the IIS. Further, we will improve the functionality through Internet acquiring (the ability to pay with plastic cards directly in the personal account), identification not only through the portal of public services, but also through the unified system of interdepartmental interaction (SMEV) in order to remove the filter in the form of mandatory availability of a confirmed account for clients on the portal of state services, ”he said in an interview with banki.ru.

What is an Individual Investment Account and how do I open one? How does an individual investment account work and where is it better to open it? How to get a tax deduction for the contribution of funds to the IIS?

All investors are aware that the profit from deposits must be shared with the state. This cannot be avoided if, of course, you are an honest person and invest in legal instruments.

However, in 2015, private investors had the opportunity to get rid of personal income tax. It is called "Individual Investment Account" (IIS). This is not a scam or a cunning accounting trick, but a completely legal procedure initiated by the state itself with the aim of attracting private capital to the country's economy.

Do you want to get more by making investments in securities or mutual funds? Open IIS and sleep twice as quietly - taxes on income from this instrument are fully returned to the owner in a completely legal way. I, Denis Kuderin, an investment specialist, will tell you about what an individual investor account is and how to use it in a new publication.

And you will also find an overview of the three brokerage companies working with IIS, as well as tips on how to make more money on such investments.

Sit back, let's start!

1. What is an individual investment account

In January 2015, Russian investors obtained the right to open individual investment accounts with banks, brokerage firms and asset management companies. Such accounts allow individuals to receive income from stocks, bonds and other securities on favorable terms.

Individual accounts are opened for at least 3 calendar years. The maximum deposit amount is 400,000 rubles per year.

The investor has the right:

• receive a tax deduction from the entire amount of contributions;
• get a deduction from the return on investment.

IIS is not the latest development of Russian financiers, but a borrowed technology. Such investment mechanisms have been operating for a long time in many developed countries - the USA, Canada, Japan, Australia. They are called differently, but they have the same essence - exemption of private investors from tax burden.

A legitimate question arises: why is this state so generous that it refuses taxes in favor of private capital?

I believe that the governing structures want to kill several fat birds with the help of IIS implementation:

• to introduce ordinary citizens to the culture of investment;
• increase the demand for securities - in the Russian Federation the stock market is still far from the stage of intensive development;
• provide Russian companies with more affordable money (in comparison with bank loans);
• stimulate citizens to "whitewash" their income - in order to receive a deduction from contributions, the contributor must receive an official salary and be officially considered a taxpayer.

The traditional option for Russian depositors - a bank deposit - is, of course, a reliable thing. But it’s too low-income.

Given that interest rates in financial institutions continue to decline, such a contribution does not even compensate investors for inflationary losses. If we add here the taxes that are imposed on all deposits of individuals, the profits will be very meager.

IIS is another matter. Subject to a reasonable choice of investment instruments, the profitability of such accounts will be higher, and taxes will be fully refunded.

I will tell you how to get a tax deduction in a special section. Here I will only note that this is done through the tax office. Do not be alarmed in advance - this is easier than it seems, and will not require extra efforts from you.

I will explain how IIS works with a specific example.

The investor makes a regular contribution to bonds and shares in the amount of 400,000 rubles. At the end of the year, his income is 10.3%.

The investor opens an individual account with a brokerage company and purchases the same bonds for the same amount. At the end of the year, he receives the same 10.3%, but at the same time returns his paid taxes in the amount of 13% of the amount of the deposit in the IIA. And this is 52,000 rubles (13% of 400,000 rubles).

Investors can choose another deduction option - to return money not from the amount of the deposit, but from the amount of income received.

IIS also has disadvantages. For example, in order to receive a deduction, the depositor needs to keep the money in the account, without withdrawing it from there, for at least 3 years.

The table will show the difference between a deposit and IIS more clearly:

№	Comparison criteria	Bank deposits	IIS
1	The timing	The deposit can be both short-term and long-term	Duration of the deposit - at least 3 years
2	Income	Well defined, in most banks it does not exceed 10%	Not fixed
3	Risks	Minimum	Moderate, because they are not protected by the compulsory bank insurance system
4	Deposit amount	Not limited	Up to 400,000 per year
5	Tax	13%	0%

One more nuance - a bank deposit does not imply active participation of the depositor in receiving income. A brokerage account requires investor time and basic economic knowledge. There is also a compromise option. If you don't have time to deal with your account, transfer the money to trust and go about your business.

A few more features of the IIS:

• every citizen of the Russian Federation has the right to open an account;
• there is no minimum contribution threshold;
• account currency - exclusively rubles;
• one client has the right to open only one IIS;
• IIS status cannot be assigned to existing accounts;
• accounts can be transferred from one organization to another (no deduction is lost).

Who is this investment tool designed for? First of all - for active citizens with constant incomes who are not satisfied with bank rates and are looking for more profitable and promising options for deposits.

Such an account is perfect for targeted use. For example, to save money for education or buying real estate, as an addition to retirement savings.

You will find more information on how to properly manage deposits in the article "".

2. What are the advantages of opening IIS - 3 main advantages

And now more about the main advantages of individual accounts.

In fact, there are more than 3 of them, but I will analyze the most obvious and tangible advantages.

Advantage 1.

I have already spoken about this advantage, but I will not be too lazy to repeat it again. A person who opens an IIS exempts the state from paying taxes. More precisely, he returns these taxes through the tax office.

It would be, of course, very good if the amount of tax was added to the deposit automatically, but the system does not work like that: first taxes must be paid, then returned.

The algorithm is as follows. The tax office recalculates the salary of the taxpayer. If it is 400,000 per year or more, then the return will be 52,000 rubles. To confirm this operation, the investor must present a certificate from the place of work, which indicates the amount of taxes paid for the reporting period.

So this scheme is beneficial for people who receive an official salary. Unemployed and freelancers benefit from another option - a deduction of tax payments from income.

Advantage 2. Tax exemption on all income

Active investors have the right to take advantage of the second preferential investment option. Namely - exemption from taxes of all income under the IIA.

Example

The individual entrepreneur decided to increase his profits and put 400 thousand rubles. to a brokerage account. He chose a risky investment in stocks and earned a 40% annual return. For three years, the profit amounted to 480,000 rubles.

From this amount, the investor must pay 13% of personal income tax. This is 62,400 rubles. But since the account is individual, all income remains with the investor. More precisely, he refunds the tax by writing a corresponding application to the tax office.

Advantage 3. Risk protection

Any investment involves risks. It's unavoidable. However, by opening an IIS, you are insured, if not from the loss of all income, then at least that part of it that will go towards paying taxes.

Acting on a conservative strategy - for example, investing exclusively in government and corporate bonds, you minimize the likelihood of losing funds and at the same time protect your assets from inflation.

3. Where can you invest with IIS - 3 profitable assets

Now you know why IIS is profitable and reliable.

It remains to decide where to invest money.

Individual accounts are opened by:

• in reliable management companies;
• in brokerage firms;
• in banks that manage client assets.

Money is invested in highly liquid investment instruments - bonds, stocks, mutual funds, options and futures.

I'll tell you about the most popular destinations.

Asset 1. Bonds

This type of securities is comparable in reliability to a bank deposit. Bonds, like bank deposits, have a maturity and interest rate. The only difference is that the owner has the right to sell the bonds at any time he sees fit.

By choosing bonds with a maturity of 3-5 years, you will make a reliable conservative contribution, the duration of which corresponds to the 3-year term of the IIA.

There are 2 types of bonds - federal and corporate. The first type is produced by the state, the second - by large commercial companies. During the period of the bond's validity, the issuer pays coupons (interest payments) to the owners, at the end of the term redeems the body of the bond.

When choosing this tool, pay attention to the key parameters of the security - the reliability of the issuer, maturity dates, the amount of interest and the date of their payment. All information about bonds is (ideally) in the public domain on the website of the issuing organization.

Example

Federal bonds were issued in April 12.

The website of the Ministry of Finance has the following data on these securities:

• the cost of one bond is 1000 rubles;
• maturity date (return of the bond body) - April 17, 2017;
• interest rate - 7.4% per annum;
• coupon payment - every six months.

In theory, a deposit in the Ministry of Finance's securities is even more reliable than a bank deposit. For who is able to provide guarantees more backed by money than the main financial administration of the country?

Asset 2. Stock

All literate people know what shares are. These are the shares of enterprises embodied in securities. By purchasing shares, you become a full-fledged co-owner of the company and have the right to receive dividends from profits.

They also trade shares, making money on capitalization - that is, on the growth of the value of securities. The more successful the business of the issuing company, the higher the price of its shares. Money is invested in shares through a broker who opens an IIS for you, or through a management company.

There are stocks that are actively growing in price, there are those that, on the contrary, are falling in price. For example, Yandex shares in 2016 grew by almost 65%, Sberbank - by 63%. But the securities of Gazprom, on the contrary, fell in value by 1%.

It would seem, take and buy, but the problem is that predicting the rise and fall of stock prices is a thankless task. Even recognized economic analysts are constantly mistaken, what to say about ordinary brokers and investors.

4. How to open an individual investment account - 5 main steps

Individual accounts are only available to private investors. The opening procedure is not much different from opening an ordinary brokerage account.

But there are some nuances. I'll tell you about them.

Stage 1. Choosing a company

The choice of a mediator depends on your personal ability and preference. If you are an experienced investor and have the time to do stock trading, choose brokerage accounts. If you are pressed for time and a stock market kettle, turn the steering wheel over to the management company and relax in the passenger seat.

In any case, pay attention to the general criteria for the reliability of the intermediary:

• experience in the market;
• positive feedback from real investors is ideal: your friends, relatives and acquaintances told about the company;
• transparency in financial transactions.

Stage 2. Application submission

The application is submitted directly to the organization where you wish to open an account. Some financial companies open accounts for clients remotely - it's simple, convenient, and most importantly - fast. True, for this, in most situations, you need registration on the State Services portal and an electronic signature.

Stage 3. Conclusion of a contract

Having issued a bank account, the client receives an agreement in his hands. If an IIS is opened in a brokerage company, an act of accession to the company's regulations is issued. The investor is assigned an individual code and opens access to his personal account.

Stage 4.

Account opening occurs automatically after all formalities have been completed. The organization sends to the tax notice on the opening of the IIS, and you become an official participant in the program.

Stage 5. Deposit of funds

There are time limits during which the client is required to deposit at least the minimum funds into the account. If it is not possible to deposit the entire amount at once, deposit as much as you have. This will allow the grace period to begin reporting.

For those who want to engage in real investments, we have prepared the publication "".

5. Where is it better to open an individual investment account - an overview of the TOP-3 brokerage companies

To make it easier for readers to choose an intermediary, the experts of our magazine have prepared an overview of the top three most reliable brokerage companies.

Read, compare and make a decision.

1) OLMA

The OLMA group of companies has been operating in the brokerage market since 1992. This is one of the oldest Russian brokers with an impeccable track record. Moreover, the organization stood at the origins of the creation of the Russian stock market.

When opening an IIS, the company's specialists will advise the client in detail on the procedure for opening an account and refunding tax deductions. Employees will help to form an investment portfolio in accordance with the goals and objectives of the investor and will select a ready-made investment strategy. Average income on deposits on IIA - 29% per annum.

2) FINAM

The largest retail broker in the Russian Federation, as well as an investment company specializing in trust management of money and securities. It has been operating since 1994 and is one of the TOP-5 leading investment firms in Russia.

The company provides individual professional advice to clients who wish to open an individual account. Upon receipt of the tax deduction, the staff will help users file their tax return online. Guaranteed income when transferring funds to a brokerage account or trust management - 18%.

3) BCS Broker

National broker of Russia with the highest AAA rating - the ultimate degree of reliability for depositors. 20 years in the brokerage market, more than 130,000 active clients at the time of this writing. Provides investors with access to all existing investment instruments.

Open IIS directly on the site. Professional consultants themselves will select the most promising investment products for long-term deposits and help with tax deductions. Training programs, webinars and seminars are available for beginners of the exchange market.

6. How to get a tax deduction for the contribution of funds to the IIS - 5 simple steps for individuals

So, the account is open, money is dripping, stocks are going up in price, managers are operating your securities with the dexterity of circus jugglers.

All that remains is to get the tax deduction. I'll tell you how it's done.

Step 1. We collect the necessary documents

First, we collect documents. You will need a 2-NDFL certificate confirming the fact that you have paid taxes in full. And don't forget your ID. You may need a certificate from a broker that you really have an IIS.

Step 2. We fill out the tax return

The 3-NDFL declaration is submitted to the tax office. See the form of the document on the FTS website. Data on the tax deduction from the amount of the contribution to the IIS is indicated in the corresponding line. Let me remind you that the indicator of the amount cannot exceed 400,000 rubles.

Get help from brokerage firms that support clients with filing their tax returns. This minimizes the likelihood of errors.

Step 3. We submit documents to the tax office

There are 2 ways to submit a declaration - at the tax office at the place of residence or through the FTS website. Use the service "Taxpayer's Personal Account" and you will not have to go anywhere. The declaration is accompanied by an application for a tax deduction plus the details to which this money will be transferred.