The abovementioned rules and principles of taxation are applicable to the transfer of securities through a foreign financial intermediary. The expenses made in foreign currency, sales/market prices of securities, taxes paid and withheld income tax must be recalculated into euros according to the exchange rate of the European Central Bankon the date on which the expenses were made or income was received, or on the date of payment or withholding income tax.
Acquisition cost of the assets acquired before 2011 must be recalculated into Estonian kroons according to the exchange rate of the Eesti Pank (Bank of Estonia) effective on that date, and after that into euros according to the exchange rate of 15.6466. Transaction figures concerning the same transaction (e.g. acquisition cost and selling price) must be declared in the same currency. Transaction figures may be converted into euros, if necessary.
Securities transferred abroad are to be declared in the table 8.2 of the income tax return and the fields should be completed like the fields of the table 6.1.