Portfolio investment 2 — Investment services, taxation and legislationLaajuus (5 cr)

Objective

The course includes investment services related to financial markets and portfolio investment and their regulation, as well as the main features of family, inheritance and tax law related to investment and investment services. The course is suitable for securities investors, those interested in investing, those in investment services and those who are in such intentions.

The course is particularly suitable as a follow-up to the course "Portfolio investment 1 – Markets, economy and investment products". Together, this course and the course "Portfolio investment 1 – Markets, economy and investment products" also provide a comprehensive coaching package for completing the General Securities qualification (APV1) (www.apvtutkinnot.fi) authorised by the Federation of Finnish Financial Services. The course complies with the study requirements and exam type of that qualification. It is possible to complete it at your own pace by studying online.

Course competence objectives: You understand the general tax consequences of investment products for you or the customer in connection with investment-related transactions. You are also familiar with the main principles of other legislative provisions, such as inheritance and gift taxation, which are central to your own or the client's investment decisions. You are able to guide the customer in his/her investment choices, taking into account the client's overall situation. You master the basic concepts of private law; legal acts, representation, guarantees, damages, insurance and basic legal concepts relating to business activities. You identify legal and ethical problems related to investing and money laundering.

Content

Millaisia ovat sijoituspalvelujen tarjontaa sääntelevät eettiset- ja menettelytapanormit; lainsäädäntö, viranomaisohjeistus ja alan itsesääntely?
Miten sijoittamista verotetaan? Millaisia ovat erilaiset sijoittamisen verokäytännöt sekä sijoittamiseen liittyvät pääoma-, perintö- ja lahjaverotuksen perusteet?
Millaisia ovat eettiseen ja vastuulliseen sijoittamiseen liittyvät lähestymistavat ja toteutusmallit?
Millainen on sijoituspalvelujen tarjoajan vastuu ja hänen velvollisuutensa suhteessa asiakkaisiinsa?