Apoio

Quando se trata de rendimentos de investimentos, é importante compreender as implicações fiscais dos seus investimentos. Em geral, a maioria dos países tributa os rendimentos do investimento, tais como juros e dividendos, na fonte. Isto significa que quaisquer distribuições relacionadas com investimentos a investidores estão sujeitas a imposto sobre o rendimento, e este imposto é retido pelo proprietário do projecto no momento do pagamento.

No contexto de projetos de crowdfunding, a taxa de imposto sobre o rendimento aplicável é estabelecida pelo país de domiciliação do proprietário do projeto. Por exemplo, os proprietários de projetos italianos seguem os regulamentos fiscais italianos e os proprietários de projetos portugueses seguem os regulamentos fiscais portugueses.

Se o investidor for residente fiscal de um país e o proprietário do projeto for residente de outro país, os rendimentos de investimento obtidos pelo investidor podem estar sujeitos a retenção na fonte reduzida se houver um tratado para evitar a dupla tributação celebrado entre esses dois países e o investidor carregou um certificado de residência fiscal adequado. Isto é especialmente importante nos casos em que a taxa de imposto sobre o rendimento do país proprietário do projecto é superior à taxa de imposto do país investidor.

Observe que as leis e regulamentos fiscais podem ser complexos e variar de acordo com o país. É sempre aconselhável consultar um profissional tributário para garantir o cumprimento de todas as leis e regulamentos fiscais aplicáveis.

Estonian investment opportunities: No tax is being held on your account. Please do your taxes according to your country's tax regulations. In case you are unaware of the requirements, we advise consulting your country's tax advisor.

Other investment opportunities: Tax is being withheld from the interest paid out. 

Read more about it here: https://blog.crowdestate.eu/en/2020/withholding-tax-and-interest-rates/

If the withholding income tax rate is lower than the investor’s domestic income tax rate, the investor would need to declare the non-taxed part of the income and, if necessary, pay additional income tax.

You will find the materials necessary for the income tax return by clicking on ‘Overview’ – ‘Reports’. There you can draw up an interest statement as well as a balance statement.

Investors with Estonian tax residency:

Estonian investment opportunities: Only private accounts are subject to income tax.

Other investment opportunities: Same as above.

In Estonia the short answer: no

Explanation by the Tax and Customs Board: income tax liability can be postponed by investing in financial assets (e.g. exchange-traded shares, fund units, etc.) openly traded in EEA states or OECD member countries by using an investment account system. An investment account system does not extend to loan-based activities (e.g. through Crowdestate).

Interest or interest on arrears on a loan are subject to income tax on a gross basis and tax liability for interest income from a loan relationship cannot be postponed through an investment account (reinvesting is not tax-exempt.

Untaxed interest or interest on arrears must be declared in the income tax return and income tax must be paid on the basis of the income tax return. If income tax has been immediately withheld by a bank in Estonia, it will be reflected in your pre-filled tax return.

Please do your taxes according to your country's tax regulations. In case you are unaware of the requirements, we advise consulting your country's tax advisor.

In Estonia: Income from the sale and purchase of Crowdestate shares is declared in row 5.6 – Other taxable income not listed above on which income tax has not been withheld.

Please do your taxes according to your country's tax regulations. In case you are unaware of the requirements, we advise consulting your country's tax advisor.

Crowdestate does not declare income – Sponsors of projects do.

In Estonia: The relevant data is available at 5.1 – Salary and other remuneration.

In the case of foreign projects, you must declare income yourself.

Please do your taxes according to your country's tax regulations. In case you are unaware of the requirements, we advise consulting your country's tax advisor.

In Estonia: The refunding of income tax depends on the income tax return for a natural person. If the annual taxable income is less than 6000 euros, the overpaid amount of income tax is returned.

Taxes are calculated in chronological order on all investment accounts and not on each account separately. See table 6.5 for payments to or from your accounts.

Here is an example of Estonian tax residency document and an Italian tax residency document, to get a better understanding of what it should look like. You can get this document from your country's tax office.

Os certificados de residência fiscal são emitidos pelo departamento fiscal do seu país de residência. Na maioria dos países europeus, você mesmo pode baixar o certificado no site do departamento fiscal.

No entanto, se você não conseguir fazer o download do certificado, poderá entrar em contato com o departamento fiscal do seu país para obter o documento necessário.

O upload de um certificado de residência fiscal não é obrigatório para abrir uma conta de investimento e investir na Crowdestate.

No entanto, recomendamos vivamente que obtenha e carregue o seu certificado de residência fiscal para usufruir de potenciais benefícios financeiros decorrentes da prevenção da dupla tributação dos rendimentos do seu investimento.