Security and commodity contracts brokerage

- dealing in financial markets on behalf of others (e.g. stock broking) and related activities - securities brokerage - commodity contracts brokerage - activities of bureaux de change etc.

Name
Security and commodity contracts brokerage
Sector
K - Financial and insurance activities

Lump-sum tax

Usually not eligible

Usually not eligible for lump-sum taxation: financial intermediation is an excluded area.

Usually includes

  • dealing in financial markets on behalf of others (e.g. stock broking) and related activities
  • securities brokerage
  • commodity contracts brokerage
  • activities of bureaux de change etc.

Usually excludes

  • dealing in markets on own account, see 64.99
  • portfolio management, on a fee or contract basis, see 66.30

Source: the official APR activity classification.