08:45 Apr 20, 2013 |
English to Hungarian translations [PRO] Bus/Financial - Investment / Securities / Befektetési alapok | |||||||
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| Selected response from: János Untener Hungary Local time: 05:01 | ||||||
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Summary of answers provided | ||||
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5 | Taxes sur les Opérations de Bourse / tőzsdei ügyletekre kivetett adó |
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TOB Taxes sur les Opérations de Bourse / tőzsdei ügyletekre kivetett adó Explanation: https://www.degroof.be/sites/degroof/Lists/ProspectusVNI/Att... TOB, stock exchange tax http://en.wikipedia.org/wiki/Financial_transaction_tax The Belgium securities tax applies to certain transactions concluded or executed in Belgium through a Belgian professional intermediary, to the extent that they relate to public funds, irrespective of their (Belgian or foreign) origin. The "tax on stock exchange transactions" is not due upon subscription of new securities (primary market transactions). Both buyers and sellers are subject to the tax. The tax rate varies in accordance with the type of transactions. A 0.07% tax (subject to a maximum of €500 per transaction) is charged for distributing shares of investment companies, certificates of contractual investment funds, bonds of the Belgian public debt or the public debt of foreign states, nominative or bearer bonds, certificates of bonds, etc. A 0.5% tax (subject to a maximum of €750 per transaction) is charged for accumulating shares of investment companies and 0.17% (subject to a maximum of €500 per transaction) for any other securities (such as shares). Transactions made for its own account by non-resident taxpayers and by some financial institutions, such as banks, insurance companies, organizations for financing pensions (OFPs) or collective investment are exempted from the tax a következő kétnyelvű oldalon olvasható http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=en&ihmlang=... olvasd el itt az eur-lexen a következőt: 9. A CTAT 120. cikke előírja |
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