buying shares new issue typically employed broker must pay tens of times more than would be the result of the final value of their transaction. The differences stem from the high - especially at companies making their debuts - the reductions in shares on the Warsaw Stock Exchange. The most common form of funding this first payment is overstated bank loan for the purchase of shares.
Ruling on the interpretation of tax law: Signature IX-005/132/Z/K/06:
"Due to the fact that you spent no credit for the acquisition of the shares, loan costs (commission and interest) can not a deductible expense. "
This credit actually only part of the fund's purchase of shares - with frequent reductions over dziewięćdziesięcioprocentowych used is usually less than 10 percent. auctioned by the bank funds.
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