Transfer of securities

Securities in general

On an income tax return you should indicate your gain/loss received from the transfer of:

  • shares
  • units
  • units of investment fund (incl. financial market fund)
  • bonds or debt obligation
  • options
  • derivatives or other securities not referred to here, and
  • compensation for privatisation vouchers

Information on transactions in securities on pre-completed income tax returns

In case of transactions in securities conducted through the Estonian Central Register of Securities (ECRS) the tax authority pre-completes the table 6.1 of an income tax return. Information on all transactions is not available to ECRS and so the taxpayer has to insert in the table the data on the transactions that were not concluded through ECRS. If an investment account is used for deferral of an income tax liability arising from financial assets, information on transactions in securities associated with an investment account must be deleted from the pre-completed data in Table 6.1.

A taxpayer is also required to insert additional information on the transactions communicated to the tax authority by ECRS. As ECRS is not able to submit information on the acquisition cost of securities, the taxpayers themselves must include this information on the tax return.