Module 18 · 14 lessons Pro

Investment Taxation (Russia)

1. NDFL: the base tax on investments in Russia →
2. Capital gains: the 3-year holding exemption (ЛДВ) →
3. 🔒 Dividends and interest: periodic investment income Available in the app
4. 🔒 ИИС: the Individual Investment Account Available in the app
5. 🔒 БПИФ: Russian exchange-traded funds Available in the app
6. 🔒 Cryptocurrencies: no time-based exemption Available in the app
7. 🔒 Gold and precious metals: the 3-year rule Available in the app
8. 🔒 Real estate: the 5-year rule Available in the app
9. 🔒 Filing obligations: the 3-NDFL form Available in the app
10. 🔒 OFZ and corporate bonds: Russian fixed income Available in the app
11. 🔒 Losses: offsetting and carryforward under NDFL Available in the app
12. 🔒 The broker as tax agent: domestic versus foreign Available in the app
13. 🔒 The rouble calculation trap: currency revaluation Available in the app
14. 🔒 Foreign dividends and double taxation treaties Available in the app