{"id":26,"date":"2024-06-17T05:26:59","date_gmt":"2024-06-17T05:26:59","guid":{"rendered":"https:\/\/atlas-am.ro\/?page_id=26"},"modified":"2026-01-05T11:43:54","modified_gmt":"2026-01-05T09:43:54","slug":"impozitare","status":"publish","type":"page","link":"https:\/\/atlas-am.ro\/en\/impozitare\/","title":{"rendered":"Taxation"},"content":{"rendered":"
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t
<\/div>\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

taxation<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t\t\t\t
<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t
<\/div>\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

C\u00e2\u0219tigurile ob\u021binute de investitorii persoane fizice din plasamentele \u00een fondurile de investi\u021bii sunt impozitate prin re\u021binere la surs\u0103. SAI Atlas Asset Management SA calculeaz\u0103 \u0219i re\u021bine impozitul pe c\u00e2\u0219tigul din investi\u021bii, la data stabilirii valorii de r\u0103scump\u0103rat a unit\u0103\u021bilor de fond. Ulterior, societatea de administrare vireaz\u0103 impozitul c\u0103tre bugetul de stat, p\u00e2n\u0103 la data de 25 inclusiv, a lunii urm\u0103toare celei \u00een care a fost re\u021binut \u0219i este considerat impozit final.<\/span><\/p>\n

Pierderile realizate din tranzac\u021biile de r\u0103scump\u0103rare a unit\u0103\u021bilor de fond nu se reporteaz\u0103,
acestea reprezent\u00e2nd pierderi definitive ale investitorului, indiferent de data la care au fost \u00eenregistrate.<\/span><\/p>\n

\u00cencep\u00e2nd cu 01.01.2026<\/span><\/b>, c\u00e2\u0219tigurile ob\u021binute de investitorii persoane fizice din plasamentele \u00een fondurile de investi\u021bii vor fi impozitate prin re\u021binere la surs\u0103, astfel:<\/span><\/p>\n

    \n
  • prin aplicarea unei cote de 3% asupra fiec\u0103rui c\u00e2\u015ftig din transferul titlurilor de valoare care au fost dob\u00e2ndite \u015fi \u00eenstr\u0103inate \u00eentr-o perioad\u0103 mai mare de 365 de zile, inclusiv, de la data dob\u00e2ndirii; <\/span><\/li>\n
  • prin aplicarea unei cote de 6% asupra fiec\u0103rui c\u00e2\u015ftig din transferul titlurilor de valoare care au fost dob\u00e2ndite \u015fi \u00eenstr\u0103inate \u00eentr-o perioad\u0103 mai mic\u0103 de 365 de zile de la data dob\u00e2ndirii;<\/span><\/li>\n<\/ul>\n

    The gain is determined by applying the weighted average price (PMP) method, including redemption costs, on each fund, regardless of the holding period.<\/span><\/p>\n

    Conform prevederilor legale \u00een vigoare, SAI Atlas Asset Management SA are obliga\u021bia s\u0103
    transmit\u0103 c\u0103tre investitori, p\u00e2n\u0103 pe data de 28 februarie a anului curent pentru anul anterior, Fi\u0219a de Portofoliu <\/b>ce con\u021bine informa\u021bii consolidate privind c\u00e2\u0219tigul\/pierderea pentru fiecare fond administrat de SAI Atlas Asset Management SA pentru care au fost realizate r\u0103scump\u0103r\u0103ri de c\u0103tre investitor. Fi\u0219a de Portofoliu se poate ob\u021bine gratuit \u0219i la sediul SAI Atlas Asset Management SA din Bucuresti, Sos. Bucuresti-Ploiesti nr. 7A, birou 1, etaj 6, sector 1. <\/span><\/p>\n

    The investors <\/span>persoane fizice care au ob\u021binut c\u00e2\u0219tiguri din r\u0103scump\u0103rarea unit\u0103\u021bilor de fond, <\/span>au obliga\u021bia ca p\u00e2n\u0103 la data de 25 mai a fiecarui an s\u0103 depun\u0103 (pentru anul <\/span>fiscal anterior) Declara\u021bia Unic\u0103, pentru declararea \u0219i plata contribu\u021biei la <\/span>asigur\u0103rile sociale de s\u0103n\u0103tate, CASS, DOAR dac\u0103 c\u00e2\u0219tigurile ob\u021binute sunt:<\/span><\/p>\n

      \n
    • above the level of 6 gross minimum wages per economy, in the amount of 10% of 6 gross minimum wages per economy;<\/span><\/li>\n
    • between 12 and 24 gross minimum wages per economy, in the amount of 10% of 12 gross minimum wages per economy; <\/span><\/li>\n
    • above the level of 24 gross minimum wages per economy, in the amount of 10% of 24 gross minimum wages per economy.<\/span><\/li>\n<\/ul>\n

      \n<\/p>\n

      Te rug\u0103m s\u0103 \u021bii cont de faptul c\u0103 SAI Atlas Asset Management SA<\/span><\/b> nu este abilitat\u0103 s\u0103 ofere consultan\u021b\u0103 fiscal\u0103. Pentru determinarea situa\u021biei fiscale individuale sau pentru \u00eentreb\u0103ri suplimentare, te rug\u0103m s\u0103 te adresezi reprezentan\u021bilor ANAF sau unui consultant fiscal.<\/b><\/span><\/p>\n

      \n<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

      \n\t\t\t
      \n\t\t\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"entrepreneur\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

      impozitare C\u00e2\u0219tigurile ob\u021binute de investitorii persoane fizice din plasamentele \u00een fondurile de investi\u021bii sunt impozitate prin re\u021binere la surs\u0103. SAI Atlas Asset Management SA calculeaz\u0103 \u0219i re\u021bine impozitul pe c\u00e2\u0219tigul din investi\u021bii, la data stabilirii valorii de r\u0103scump\u0103rat a unit\u0103\u021bilor de fond. Ulterior, societatea de administrare vireaz\u0103 impozitul c\u0103tre bugetul de stat, p\u00e2n\u0103 la data […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-26","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/atlas-am.ro\/en\/wp-json\/wp\/v2\/pages\/26","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/atlas-am.ro\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/atlas-am.ro\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/atlas-am.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atlas-am.ro\/en\/wp-json\/wp\/v2\/comments?post=26"}],"version-history":[{"count":9,"href":"https:\/\/atlas-am.ro\/en\/wp-json\/wp\/v2\/pages\/26\/revisions"}],"predecessor-version":[{"id":11194,"href":"https:\/\/atlas-am.ro\/en\/wp-json\/wp\/v2\/pages\/26\/revisions\/11194"}],"wp:attachment":[{"href":"https:\/\/atlas-am.ro\/en\/wp-json\/wp\/v2\/media?parent=26"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}