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Doporučení Komise (EU) 2025/2029 ze dne 30. září 2025 o zlepšení dostupnosti spořicích a investičních účtů pomocí zjednodušeného a výhodného daňového zacházení
Initiative summary:
Savings and investment accounts have been demonstrated to be an effective tool to incentivize retail participation in capital markets. This initiative will deliver on the commitment announced in the Savings and Investments Union to create a European blueprint for savings and investment accounts or products based on existing best practices. The objective is to support the availability and uptake of these accounts across the Union following the identified best practices including on tax treatment and tax procedures.