Other countries: Investment Income Tax Guide

Mintos is a pan-European investment platform offering various financial products such as loan claims, notes backed by loans or bonds, Real Estate, Smart Cash, and ETFs. As tax obligations vary by jurisdiction, this guide provides a common EU-level framework for understanding how to classify and declare Mintos income.

📌General Principles

1. Withholding Tax (WHT)
   • WHT is applied only to private individuals, and the rates differ according tax residence country.
   • The default rate is 25.5% for EU/EEA tax residents; the tax rate can be reduced to 5% if you confirm your Tax ID and private investor status. If you are residing outside the EU/EEA, your WHT rate might be reduced according to the table (soon we will provide the link here), and you would need to provide the current Tax Residency Certificate (TRC) to Mintos to be able to apply for the reduced rate.
   • Offsetting Tax: Most EU countries allow taxpayers to offset the WHT paid to Mintos against their local tax liability on the same income, to avoid double taxation. This is conditional on:
     • Proper documentation (e.g., Mintos tax certificate)
     • A valid DTT between the source and the residence country
     • Declaring the gross income and foreign tax withheld

📦 Mintos Asset-Specific Tax Overview

💼 Reporting Requirements (General)

• Declare gross income on your national tax return.
• Credit any foreign WHT where allowed under DTTs.
• Use Mintos annual statements as supporting documentation.
   

🧾 Applicable Tax Rates (indicative)

✅ Losses and Write-Offs

• Losses on interest income are usually not deductible.

⚠️ Disclaimer: This general guidance is intended for informational purposes and does not substitute for local tax advice. Investors should consult a certified tax advisor or their national tax office for official reporting obligations and interpretations.