The following ways help to optimize taxes on Russian markets:
1. Keep equities till the end of the year.
Selling equities at the beginning of the year gives you another year to use the money before the time to pay comes. Works well if you have less than a month till the end of the year
2. Sell equities with losses and buy tham again.
This will decrease total annual profit and taxes. Could be used if losses are high (more than 5% of annual profit). Don't use this method on IIS where taxes determined after account closure
3. Use losses from the previous years
You have ten years to use losses by the end of the year. It is required to request confirmation from the broker about losses. Losses for commodities, equities, and IIS must be used for a relevant profit decrease.
4. Keep shares for more than 3 years.
After 3 years of holding shares, you can reduse taxable profit using equation 3 000 000 * years of holding.
For less than htree years euation doesn't work. To use this reduction you need to contact broker before selling stocks. Otherwise you will need to apply for tax return next year.
Equation is more complex for several shares. Kцб factor is used in this case.
Rule doesn't work for IIS. Try to move shares on a regular account before closing IIS.
5 Sign W-8BEN form for US companies
Without W-8BEN form you will pay 30% of taxes, after- 10% in US, and additional 3% you should pay by yourself filing tax form.