How are gains for personal investor accounts taxed?
For tax residents of the Republic of Slovenia, the tax is deducted by Nekster, according to the legislation. On the day of profit payouts, Nekster should submit a REK-2 form to the tax authority. On the day of profit payouts, the payer of tax should submit the information on profits, withholding and paid tax, and other data that influence the rate of withholding tax, sourced from the calculation of withholding tax. The payer also forwards the tax clearance confirmation and the notification about the charged tax via email. The tax is calculated based on the current legislation. This represents definitive taxation, which means that the investor does not declare profits from interest for taxation in the personal income tax system.
We advise the residents of other EMU countries to consult about the taxation arising from crowd-investing products such as Nekster with expert tax consultants in their jurisdiction. For advice on how to avoid double taxation, contact us via email on [email protected].