Capital deposits account, capital deposit.

Capital deposit


  • A minimum of CHF 200, maximum of CHF 5,000, free of charge for companies on the market less than three years.
  • At least CHF 1,000, if the capital is not transferred to a UBS business account after the company is founded / after a capital increase.

My list of forex bonuses


Capital deposits account, capital deposit.


Capital deposits account, capital deposit.


Capital deposits account, capital deposit.

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Capital deposits account


The account for founding a company or increasing its capital


Start a corporation (AG) or limited liability company (gmbh) with a capital deposits account. The account is suitable for capital increases or subsequent payments of stock capital.


Benefits at a glance


Free account


Suitable for


Efficient


Opening an account is simple and fast



  • Following the founding of the company or the approval of a capital increase, the capital can be credited to your business account

  • No additional costs for transferring your capital to a UBS business account

  • Comprehensive support and management from specialized corporate client advisors


Apply for a capital deposits account


Open your account for start-ups with many extras conveniently online.


Handle all capital deposits and capital increases through your client advisor.


Services/offer


Commission: 0.5‰ of the deposited capital



  • A minimum of CHF 200, maximum of CHF 5,000, free of charge for companies on the market less than three years.

  • At least CHF 1,000, if the capital is not transferred to a UBS business account after the company is founded / after a capital increase.



Interest: interest is not paid on the credit of the capital deposits account.


The capital deposits account is available in CHF, EUR or USD.


Valid for new clients and companies in the process of being set up. This offer includes a free capital deposits account in CHF and a business account that's free of charge in the first year.


Also of interest


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Contact us


0844 853 004 monday to friday 08:00 a.M. – 06:00 p.M.


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The products, services, information and/or materials contained within these web pages may not be available for residents of certain jurisdictions. Please consult the sales restrictions relating to the products or services in question for further information.
© UBS 1998 - 2021. All rights reserved.



How do I make a deposit?


Learn how to link an external account online.


2. Mobile deposit deposit a check from anywhere in the U.S. And U.S. Territories with mobile deposit. Follow these steps on our mobile app to snap a picture of your check:



  1. Go to the capital one mobile app and select your account.

  2. Click on “deposit” next to the camera icon.

  3. Take photos of the front and back of your check (please write "for capital one mobile deposit" and sign your name on the back of the check prior to taking your picture).

  4. Follow the prompts to fill out the deposit amount and, if you’d like, a memo.

  5. Slide your finger across the green button to complete your deposit.



3. ATM deposit if you live near a capital one café or capital one bank location, you can make a check deposit at the ATM at that location. Find out if there’s one near you.


4. Direct deposit you can set up direct deposit by giving your capital one account number and routing number to your employer. You can find that information either:



  • In the app: sign in and select your bank account. Scroll down to “account info” and select “show more.”

  • Online: sign in and select your bank account. Click on “view details” underneath the name of your account in the top left corner



You can also set up direct deposit by printing out our blank direct deposit form, filling in your information and giving it to your employer.


5. Make a transfer visit our transfers page to learn more about making a transfer.


For more information about how long it takes for money to move in and out of your account, please visit the funds availability page.


1. External account you can link your checking or savings account to an account you have at another bank. Doing so lets you easily transfer funds between your accounts.


Learn how to link an external account online.


2. Mobile deposit deposit a check from anywhere in the U.S. And U.S. Territories with mobile deposit. Follow these steps on our mobile app to snap a picture of your check:



  1. Go to the capital one mobile app and select your account.

  2. Click on “deposit” next to the camera icon.

  3. Take photos of the front and back of your check (please write "for capital one mobile deposit" and sign your name on the back of the check prior to taking your picture).

  4. Follow the prompts to fill out the deposit amount and, if you’d like, a memo.

  5. Slide your finger across the green button to complete your deposit.



3. ATM deposit if you live near a capital one café or capital one bank location, you can make a check deposit at the ATM at that location. Find out if there’s one near you.


4. Direct deposit you can set up direct deposit by giving your capital one account number and routing number to your employer. You can find that information either:



  • In the app: sign in and select your bank account. Scroll down to “account info” and select “show more.”

  • Online: sign in and select your bank account. Click on “view details” underneath the name of your account in the top left corner



You can also set up direct deposit by printing out our blank direct deposit form, filling in your information and giving it to your employer.


5. Make a transfer visit our transfers page to learn more about making a transfer.


For more information about how long it takes for money to move in and out of your account, please visit the funds availability page.



Welcome — RENT OUR MONEY


Y ou have reached one of the most unique and special websites that can assist you in obtaining your project funding quicker. Helping others achieve their goals with our special product “courtesy deposits”, is our only goal. We have provided our courtesy deposit product to a very wide range of clientele. From commercial real estate developers, franchise buyers to young startup entrepreneurs our product works for everyone. Deposit capital is not a lender. Clients use their own lenders.


business_group


As our business name suggests, deposit capital is in the business of financial deposits. Specifically we will arrange for the purchase of “certificates of deposit” in the amount you request, at any acceptable insured (FDIC, CDIC, privately insured, etc.) financial institution YOU request. International deposits can be arranged under certain specific conditions.


Our product makes your capital-seeking campaign easier and provides incentive for the lender to fund your project. Attaching our courtesy deposit product to your loan package, line of credit request, or business project will make your capital-seeking proposal more appealing to your lender. Additionally, our product may provide the lender with liquidity for your loan and other loans. Your loan, line of credit or borrowing package will stand out with our courtesy deposit product attached to it.


There are a few very important conditions all clients and lenders must agree to regarding our courtesy deposit product. First, the deposits cannot be encumbered, pledged, put in jeopardy, used to collateralize your loan, or used to guarantee any loan. Your lender does not have the right of offset against our deposits. No funds can or will be deposited into clients bank account. Only your banker will have access to the funds used to purchase cds at the bank. Our conditions are specific and cannot be altered. However, the applications for our product are endless. Explore this entire website for additional materials. Review some examples of our product in use by our customers below. Broker and reseller inquiries are welcomed.



Capital one mobile deposit


Hello, time saver


Everything you need to know about mobile deposit is right here.


Why itвђ™s easy


Now thereвђ™s one less thing on your to-do list


No trips to the bank


You choose when and where you deposit — anywhere in the united states.


No extra downloads


All you need is the latest version of the capital one® app to use the mobile deposit feature.


How it works


Snap. Deposit. Done.


Deposit from pretty much anywhere.


Account Summary screen


Account Transaction screen


Open up the capital one® mobile app


Sign in and tap your checking or savings account.


Make a deposit


Snap a picture of your check (front & back)


Show it a little love with good lighting, a dark background, and a view of all 4 corners. Flip over to the back, make sure youвђ™ve signed the check before taking a picture.


Give us the details of your deposit


Enter the check amount and add a short memo if you'd like.


Thatвђ™s it — wrap it up.


Give everything one last glance and swipe the slide to deposit button to confirm.


What to expect


Youвђ™re in the loop — every step of the way.


Your check will show as pending right away — and as long as it's received before 9 p.M. ET on a business day, it should post the same day. Plus, we take extra steps to make sure you get the latest updates.


Lock screen


App confirmation message


Confirmation Message screen


See right away that your check image was received and a funds availability date has been given.


View message

Check Received Email screen


Know when your check has been received.


View email

Check Deposited Email screen


Know when your check has been successfully deposited.


Privacy and security


Privacy is a big deal to us. We use the latest online security available to make sure your good name stays good. Learn more about privacy and security.


Help is available


Our help center is just a call away. Feel free to give us a call at 1-877-442-3764 between 7 a.M. And 11 p.M. ET.


Donвђ™t have the capital one app?


Hold the phone — because mobile deposit won't work without it. Take a second to get it now.


Mobile deposit is only available in the U.S. And U.S. Territories.


Android is a trademark of google inc. By clicking on the google play link above, you will be taken to a site hosted by google inc.


Apple, iphone and ipad are trademarks of apple inc., registered in the U.S. And other countries. App store is a service mark of apple inc. By clicking on the app store link above, you will be taken to a web site hosted by apple. Apple pay is a trademark of apple inc. And may not be available for use on all capital one debit, 360, or credit card accounts.


By clicking on the links above, you may be taken to a site hosted by a third party other than capital one.



Capital gain deposit account scheme – all you want to know


Capital Gain Deposit Account Scheme


Capital gain deposit account scheme

Capital gain deposit account scheme is applicable for taxpayers who would like to purchase a new property to claim exemption u/s 54. In layman terms, if you have sold a property and long term capital gain is arising from the transaction. You can retain the capital gain in your savings account till the date of filing the income tax return or till the due date of ITR filing. The last date of filing ITR is for the financial year in which capital gain arises. Normally, the due date of filing income tax return is july 31 for the previous financial year. Under extraordinary circumstances, it can be extended by the finance ministry.


As per the income tax act, the taxpayer has a time period of two years to purchase a new house from the date of transfer of old house. Alternatively, i can construct a new house within three years from the date of transfer. In such cases, i cannot keep the capital gain in savings account beyond a specific period i.E. Last date of filing of ITR for the FY in which the capital gain arises. For example, if you sold the property on 1st may 2015 then you can keep capital gain in your savings account till 31st july 2016, not 31st july 2015.



Before we proceed, let me address the dilemma of a taxpayer based on my experience with the readers and clients. Let me admit the majority of them are confused whether to purchase a new property or buy capital gains bond. Because of this confusion, some of my clients paid a heavy price. They were not able to decide between property and capital gains bond within 6 months from the date of transfer of old property. Now, why 6 months is crucial because they lost the opportunity to invest in capital gains bond to save long term capital gain. The reason being, u/s 54EC if you have decided to invest in capital gains bonds of NHAI and REC then you have only 6 months from the date of transfer of old property. Therefore, from income tax perspective you should be 1000% sure how you are going to save capital gain. Any confusion or dilemma can cost you lacs and millions. I will discuss capital gains bond in my next post. Let’s check and understand the points discussed till now with an example.


Let say, i sold residential property on oct 20, 2015. In this case, to save long term capital gain tax, i can invest in capital gains bond within 6 months i.E. On or before april 20, 2016. Alternatively, assuming i decided to invest the capital gain in the property. In this case, i should either invest LTCG in new property or deposit in capital gain deposit account scheme on or before 31st july 2016. Let say the last date of filing income tax return is 31st july 2016 and will not be extended. In case i have utilized the part of capital gain for the purchase of new property then the balance should be deposited in capital gain deposit account scheme. Please note that if you deposit the capital gain not utilized after 31st july 2016 then this amount will not be eligible for exemption u/s 54 under any circumstances. You need to pay LTCG tax on this amount.


What is capital gain deposit account scheme?


In layman term, capital gain deposit account is a separate account. The taxpayer can temporarily park the capital gain amount earmarked for the purchase/construction of new property in this account. It will help the income tax department to identify that you intend to invest the amount deposited in capital gain deposit account to purchase/construct a property. You can deposit the capital gain through cheque/cash/DD/banker’s cheque. The date of deposit of cheque/DD/banker’s cheque will be considered as the date of deposit of capital gain in capital gain deposit account. It is true even if the cheque/DD/banker’s cheque is handed over along with account opening form. Normally, there is a dispute on this point between the depositor and the bank, therefore, i clarified. You can also deposit the capital gain in installments. At the time of account opening, you need to declare whether you are buying a property or constructing the same. The maximum period of deposit is 24 months if you are buying. In the case of construction, a max period of deposit is 36 months as the case may be.


Now you must be wondering, why a separate account. The reason being, if you are planning to purchase a new property from capital gain then you can claim the exemption at the time of filing ITR. There is a possibility that either whole or part of the capital gain is not utilized. The buyer has time till 2/3 years to invest capital gain from the date of sale of the old property. An income tax department cannot keep track of this amount if it is deposited in a savings account. Therefore, capital gain deposit account scheme was launched to park this money in the separate account. You can withdraw money from this account to purchase/construct new property. Please note you can claim exemption u/s 54 only after depositing the capital gain not utilized in capital gain deposit account. The exemption can be reversed or withdrawn if the capital gain is not utilized within specified period.


Capital gain deposit account can be opened in any of the 25 public sector banks except their rural branches. The list of banks is as follows


State bank of india
state bank of patiala
state bank of bikaner & jaipur
state bank of travancore
state bank of hyderabad
state bank of mysore
andhra bank
allahabad bank
bank of baroda
bank of india
punjab & sind bank
bank of maharashtra
canara bank
central bank of india
corporation bank
dena bank
indian bank
indian overseas bank
punjab national bank
syndicate bank
UCO bank
oriental bank of commerce
union bank of india
united bank of india
vijaya bank


Types of capital gain deposit account


There is a big dilemma among taxpayer which type of deposit account they should open. There are two types of accounts i.E. Deposit account A and deposit account B. In simple language, deposit account A is like your savings account and deposit account B is similar to fixed deposit/term deposit. You will receive interest equivalent to savings account interest on account A i.E. 4% p.A. Similarly, an interest rate of account B is same as fixed deposit interest rate depending on the maturity. To open an account, you need form A and for the nomination, you can use form E. To change a nomination, use form F.


How to select the type of deposit account? The answer is very simple, it depends on when you will need money to purchase/construct the new property. If you are sure that you will finalize the new property only after specific period then you should opt for deposit account B. On the other hand, if your installment of the new property/construction is due at regular intervals then open deposit account A. Similar to fixed deposit, in deposit account B, you have an option to re-invest the interest (cumulative). Alternatively, you can opt for a quarterly payout of interest (non-cumulative). There is a penalty of 1% for the premature withdrawal of deposit account B. The interest is taxable under capital gain deposit account scheme. Depending on your requirement you can transfer/opt for both types i.E. Account A and account B through form B. Out of total capital gain, X% can be deposited in account A and balance in account B.


Withdrawal from capital gain deposit account


Withdrawal is a slightly complex process. You cannot withdraw money freely from capital gains account. You need to submit an application. The amount withdrawn should be utilized for intended purpose within 60 days from the date of withdrawal. Depending on the withdrawal amount, a bank may not hand over the amount to you. Bank may issue banker’s cheque in the name of the seller. The first withdrawal is through form C and subsequent withdrawals are through form D. You cannot use this amount for any other purpose except purchase/construction of new property. If you are not able to utilize the withdrawal within 60 days then you should deposit it back in capital gain deposit account.


You will not get debit card/cheque book/net banking transfer facility for capital gain deposit account. There are a lot of other nitty gritty to operate the account. Lastly, to close the capital gain deposit account, you need the approval of your AO (assessing officer). He should be satisfied that you have invested 100% exempted amount to purchase/construct new property. For closure, you need to fill form G. In case of closure of account due to death of the account holder, the legal heirs can claim the deposit through form H.


Lastly, if the amount not utilized remain in the capital gain deposit account scheme even after a specified period of 2/3 years. In short, either taxpayer is not able to finalize the property or provisioned extra amount for property purchase. The 100% of the amount not utilized will be taxed as long term capital for the financial year in which the specific period gets over. In the example mentioned above, i sold the property on 20th oct 2015. If i am not able to purchase a new property till 19th oct 2017 or construct a new house till 19th oct 2018. In this case, the exemption claimed by me for FY 2015-16 will be withdrawn. I need to pay long term capital gain tax during FY 2018-19 on the partial or whole amount that is not utilized.


If you withdraw the amount fromв capital gain deposit account scheme and utilize for any other purpose except purchase/construction of new house. In this case also, you need to pay LTCG tax in FY of withdrawal.


I tried to cover all the important aspects of the capital gain deposit account in layman terms. Hope you liked the post.


Copyright В© nitin bhatia. All rights reserved.



Deposit and withdrawals faqs


How can I make deposits and withdrawals?


Clients of capital index can make bank transfer and card deposits via one of two secure payment service providers. Deposits and withdrawals cannot be made to/from third party accounts. To deposit or withdraw funds, please go to our secure client portal .


What are your charges when making deposits and withdrawals?


List of chargeseuropeaninternational
bank transferno feeno fee
bank transfer same day15 GBP/EUR/USD15 GBP/EUR/USD
debit cardno feeno fee
credit cardno feeno fee

Please note that, with the exception of same day withdrawals, whilst we will not charge for deposits or withdrawals, your bank or card provider may.


How safe is my money?


All retail client funds deposited with capital index are fully segregated from the company’s own funds and are kept in separate bank accounts. This ensures that funds belonging to clients cannot be used for any other purpose.


In the unlikely event of capital index becoming insolvent, the funds will be returned to clients, minus the administrator’s costs in handling and distributing these funds. They will not be treated as recoverable assets by general creditors of capital index.


Retail clients of capital index (UK) limited are protected for compensation under the financial services compensation scheme (FSCS) of up to £50,000. This can be used to cover any shortfall in funds.


Can I withdraw my money to a different account?


We only return funds to the same account we have received the funds from. This is in line with our anti-money laundering obligations. If your original account no longer exists, please contact a member of our client services team. We do not allow third-party payments to or from a client’s account.


Can I deposit money on my account from a third party?


No. We only accept payments from accounts with the same beneficiary name as that of the trading account. Payments received from an account in a different name than the trading account holder constitutes a third party deposit. This applies to corporate funds received for an individual account holder and vice-versa. Funds that constitute third party payment will be rejected and returned back to source immediately and your account could be closed.


Can I pay with cash or cheques?


No. We do not accept payments in form of cash or cheque. We can only accept payments by bank transfer or debit/credit cards.


My card has expired. What next?


If your card has expired, please contact a member of client services.


My deposit has failed. Why?


Your deposit attempt may have been declined for a number of reasons:



  • Your address does not match that on file with your bank.

  • There are insufficient funds held in your bank account to clear your deposit.

  • The online payment limit set by your bank has been reached. Please contact your bank for resolution.



What is the minimum funding on an account?


The minimum deposit is 100 units of your base currency, depending on your account type. Please visit our accounts page for more information



Capital deposit


Capital deposits account, capital deposit.


Pour les petites entreprises


Un compte pro tout en un pour gérer ses finances et préparer sa comptabilité au quotidien


Capital deposits account, capital deposit.


Déposez votre capital en ligne


Recevez un certificat de dépôt sous 72 heures en moyenne pour finaliser votre immatriculation


Capital deposits account, capital deposit.


Automatisez le paiement des salaires


De la gestion de votre trésorerie aux virements, faites du paiement des salaires une expérience sans couture.


Capital deposits account, capital deposit.


Utilisez apple pay avec qonto


Pour des paiements rapides et sécurisés, en ligne comme en magasin


Capital deposits account, capital deposit.


Pour les petites entreprises


Un compte pro tout en un pour gérer ses finances et préparer sa comptabilité au quotidien


Capital deposits account, capital deposit.


Déposez votre capital en ligne


Recevez un certificat de dépôt sous 72 heures en moyenne pour finaliser votre immatriculation


Capital deposits account, capital deposit.


Automatisez le paiement des salaires


De la gestion de votre trésorerie aux virements, faites du paiement des salaires une expérience sans couture.


Capital deposits account, capital deposit.


Utilisez apple pay avec qonto


Pour des paiements rapides et sécurisés, en ligne comme en magasin



  • Dépôt de capital



  • Votre dépôt de capital social 100% en ligne


    Capital deposits account, capital deposit.


    Comment déposer son capital en 4 étapes


    Ouvrez votre compte sur qonto, déposez votre capital
    et recevez votre certificat de dépôt numérique en 72h en moyenne.


    Capital deposits account, capital deposit.


    Ouvrez un compte en 10 min


    Renseignez toutes les informations sur vous, vos associés et votre entreprise, comme mentionnés dans vos statuts. Puis, déposez ces statuts sur qonto.


    Capital deposits account, capital deposit.


    Déposez votre capital


    Chacun des associés dépose sa part du capital en effectuant un simple virement sur un compte de dépôt dédié.


    Capital deposits account, capital deposit.


    Obtenez un certificat de dépôt


    Vous recevrez un certificat de dépôt des fonds par email en 72h en moyenne, puis par courrier en version papier.


    Capital deposits account, capital deposit.


    Immatriculez votre entreprise


    Finalisez l'immatriculation de votre entreprise auprès du greffe, puis déposez votre KBIS sur qonto pour libérer votre capital. C'est parti !


    Déposer son capital, combien ça coûte ?


    Standard


    Ou sans engagement


    Standard


    Qonto accompagne votre forme juridique


    SAS • société par actions simplifiée


    SASU • société par actions simplifiée unipersonnelle


    SARL • avantages du dépôt 100% en ligne


    EURL • entreprise unipersonnelle à responsabilité limitée


    Après rédaction des statuts, vous aurez besoin de déposer un capital. Un montant minimal de 1 euro est requis pour obtenir le certificat de dépôt, indispensable pour déposer votre dossier de création d’entreprise.


    Qonto vous permet de déposer votre capital social en un virement et vous envoie votre attestation de dépôt en 72 heures en moyenne.


    Profitez d’un service 100% en ligne pour démarrer votre activité.


    Depuis votre ordinateur ou votre téléphone, fournissez l'ensemble des documents demandés, déposez vos fonds et recevez sous trois jours votre attestation de dépôt de fonds par e-mail.


    Le dépôt de capital peut se faire auprès d'une banque traditionnelle, d'un notaire mais aussi d'une néo-banque telle que qonto.


    Grâce à la procédure en ligne de qonto gagnez en efficacité et profitez de nombreux avantages.


    Rédigez vos statuts et déposez votre capital social en ligne. Recevez votre certificat de dépôt sous 72 heures en moyenne.
    Une fois l’immatriculation de votre société finalisée vous obtiendrez votre extrait K-bis.


    Qonto accompagne votre forme juridique


    SAS • société par actions simplifiée


    Après rédaction des statuts, vous aurez besoin de déposer un capital. Un montant minimal de 1 euro est requis pour obtenir le certificat de dépôt, indispensable pour déposer votre dossier de création d’entreprise.


    Qonto vous permet de déposer votre capital social en un virement et vous envoie votre attestation de dépôt en 72 heures en moyenne.


    SASU • société par actions simplifiée unipersonnelle


    Profitez d’un service 100% en ligne pour démarrer votre activité.


    Depuis votre ordinateur ou votre téléphone, fournissez l'ensemble des documents demandés, déposez vos fonds et recevez sous trois jours votre attestation de dépôt de fonds par e-mail.


    SARL • avantages du dépôt 100% en ligne


    Le dépôt de capital peut se faire auprès d'une banque traditionnelle, d'un notaire mais aussi d'une néo-banque telle que qonto.


    Grâce à la procédure en ligne de qonto gagnez en efficacité et profitez de nombreux avantages.


    EURL • entreprise unipersonnelle à responsabilité limitée


    Rédigez vos statuts et déposez votre capital social en ligne. Recevez votre certificat de dépôt sous 72 heures en moyenne.
    Une fois l’immatriculation de votre société finalisée vous obtiendrez votre extrait K-bis.


    Nous les avons vu éclore et grandir


    Plus de 120 000 entreprises ont fait le grand saut à nos côtés


    Service au top ! Tout se passe en ligne pour le dépôt de capital, et le support est disponible.


    Bastien petit, fondateur de cashnotify


    Le dépôt de capital en ligne était un jeu d'enfant ! J'apprécie l'interface intuitive et simple


    Alix de bastide, fondatrice de le french biscuit


    Vos questions sur le dépôt de capital


    Comment rédiger mes statuts ?


    Vous avez votre projet de société et des rêves plein la tête mais vous n'avez pas encore rédigé vos statuts ?


    Créez votre entreprise avec notre partenaire legalstart et rédigez vos statuts en moins de 20 min. Top départ !


    Quels sont les documents à fournir pour déposer mon capital ?


    Pour procéder à l’ouverture de votre compte pro et à votre dépôt de capital nous avons besoin de plusieurs pièces justificatives vous concernant, vous et vos associés, ainsi que votre entreprise. Si vous avez des questions, nos équipes sont la pour vous renseigner sur les démarches.


    Chacun des souscripteurs doit nous fournir :


    ✔️ la copie d’une pièce d’identité en cours de validité


    ✔️ les statuts de votre entreprise


    ✔️ un justificatif de domiciliation du siège social


    Pour gagner un peu de temps, assurez-vous de les avoir à portée de main avant de déposer votre capital en ligne sur qonto.


    Qui s'occupe du certificat de dépôt de capital ?


    Une fois le virement du montant du capital effectué sur le compte de dépôt, nous vous contactons par e-mail pour signer la demande de dépôt de capital.


    Les fonds sont ensuite envoyés à l’un de nos notaires partenaires. Il vérifie l’ensemble des documents que vous nous avez transmis et s’assure que votre dossier sera accepté par le greffe du tribunal de commerce.


    Le notaire en charge de votre dossier confie ensuite votre capital à la caisse des dépôts pour qu’il y soit consigné.


    Vous recevez un certificat de dépôt, d’abord par e-mail puis par voie postale. Ce certificat vous permet de finaliser l’immatriculation au registre du commerce et des sociétés auprès du greffe du tribunal de commerce et d’obtenir votre extrait KBIS.


    Suis-je éligible au dépôt de capital avec qonto ?


    Qonto permet aux SAS, SASU, SARL (dont SARL de famille), EURL, SCI, SNC, SELARL de déposer leur capital en ligne.


    L’entreprise en cours d’immatriculation doit remplir les conditions suivantes :


    ✔️ L’ensemble des associés doivent être des personnes physiques majeures.


    ✔️ au moins un des associés doit résider en france.


    ✔️ votre entreprise n'exerce pas l’une des activités interdites.


    ✔️ chacun des associés doit pouvoir déposer sa part du capital depuis un compte personnel.


    ✔️ le capital social de la société doit être fixe.


    ✔️ la libération du capital doit être faite en intégralité.


    ✔️ les apports doivent être 100% numéraires.


    ✔️ L'apport au capital de la société doit être au minimum de 1 € par associé.


    Quand dois-je assurer ma société ?


    Les entreprises ne sont pas épargnées par les petits tracas du quotidien. N’attendez pas qu’il soit trop tard pour vous protéger, vous et vos équipes. Qonto vous fait bénéficier d’une offre transparente et 100% digitalisée.


    Quand a lieu le déblocage des fonds ?


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    Capital


    What is capital?


    Capital is a term for financial assets, such as funds held in deposit accounts and/or funds obtained from special financing sources. Capital can also be associated with capital assets of a company that requires significant amounts of capital to finance or expand.


    Capital can be held through financial assets or raised from debt or equity financing. Businesses will typically focus on three types of business capital: working capital, equity capital, and debt capital. In general, business capital is a core part of running a business and financing capital intensive assets.


    Capital assets are assets of a business found on either the current or long-term portion of the balance sheet. Capital assets can include cash, cash equivalents, and marketable securities as well as manufacturing equipment, production facilities, and storage facilities.


    Capital


    Key takeaways



    • Capital is a term for financial assets, such as funds held in deposit accounts and funds obtained from special financing sources.

    • Financing capital usually comes with a cost.

    • The four major types of capital include debt, equity, trading, and working capital.

    • Companies must decide which types of capital financing to use as parts of their capital structure.


    Understanding capital


    From a financial capital economics perspective, capital is a key part of running a business and growing an economy. Companies have capital structures that include debt capital, equity capital, and working capital for daily expenditures. Individuals hold capital and capital assets as part of their net worth. How individuals and companies finance their working capital and invest their obtained capital is critical for growth and return on investment.


    Capital is typically cash or liquid assets held or obtained for expenditures. In financial economics, the term may be expanded to include a company’s capital assets. In general, capital can be a measurement of wealth and also a resource that provides for increasing wealth through direct investment or capital project investments.


    Capital is used to provide ongoing production of goods and services for creating profit. Companies use capital to invest in all kinds of things for the purpose of creating value for a firm. Labor and building expansions can be two areas where capital is often allocated. By investing through the use of capital, a business or individual directs their money toward investments that earn a higher return than the capital’s costs.


    The financial capital economics definition can be analyzed by economists to understand how capital in the economy is influencing economic growth. Economists watch several metrics of capital including personal income and personal consumption from the commerce department’s personal income and outlays reports as well as investment found in the quarterly gross domestic product report.


    Typically, business capital and financial capital are viewed from the perspective of a company’s capital structure. In the united states, banks are required to hold a specified amount of capital as a risk mitigation requirement (sometimes called economic capital) as directed by the central banks and banking regulations. Other private companies have the responsibility of assessing their own capital thresholds, capital assets, and capital needs for corporate investment. Most of the financial capital analysis for businesses is done by closely analyzing the balance sheet. (for more on capital assets, see also: capital assets definition)


    Business capital structure


    Businesses need a substantial amount of capital to operate and create profitable returns. Balance sheet analysis is central to the review and assessment of business capital. Split between assets, liabilities, and equity, a company’s balance sheet provides for metric analysis of a capital structure. Debt financing provides a cash capital asset that must be repaid over time through scheduled liabilities. Equity financing provides cash capital that is also reported in the equity portion of the balance sheet with an expectation of return for the investing shareholders. Debt capital typically comes with lower relative rates of return alongside strict provisions for repayment. Some of the key metrics for analyzing business capital include weighted average cost of capital, debt to equity, debt to capital, and return on equity.


    Types of capital


    Here are the top four types of capital in more detail:


    Debt capital


    A business can acquire capital through the assumption of debt. Debt capital can be obtained through private or government sources. Sources of capital can include friends, family, financial institutions, online lenders, credit card companies, insurance companies, and federal loan programs.


    Individuals and companies must typically have an active credit history to obtain debt capital. Debt capital requires regular repayment with interest. Interest will vary depending on the type of capital obtained and the borrower’s credit history.


    Equity capital


    Equity capital can come in several forms. Typically distinctions are made between private equity, public equity, and real estate equity. Private and public equity will usually be structured in the form of shares. Public equity capital raises occur when a company lists on a public market exchange and receives equity capital from shareholders. Private equity is not raised in the public markets. Private equity usually comes from select investors or owners


    Working capital


    Working capital includes a company’s most liquid capital assets available for fulfilling daily obligations. It is calculated on a regular basis through the following two assessments:


    Current assets – current liabilities


    Accounts receivable + inventory – accounts payable


    Working capital measures a company's short-term liquidity—more specifically, its ability to cover its debts, accounts payable, and other obligations that are due within one year.


    Trading capital


    Trading capital may be held by individuals or firms who place a large number of trades on a daily basis. Trading capital refers to the amount of money allotted to buy and sell various securities.


    Investors may attempt to add to their trading capital by employing a variety of trade optimization methods. These methods attempt to make the best use of capital by determining the ideal percentage of funds to invest with each trade. In particular, to be successful, it is important for traders to determine the optimal cash reserves required for their investing strategies.


    Capital vs. Money


    At its core, capital is money. However, for financial and business purposes capital is typically viewed from an operational and investment perspective. Capital usually comes with a cost. For debt capital, this is the cost of interest required in repayment. For equity capital, this is the cost of distributions made to shareholders. Overall, capital is deployed to help shape a company's development and growth.



    Capital gain deposit account scheme – all you want to know


    Capital Gain Deposit Account Scheme


    Capital gain deposit account scheme

    Capital gain deposit account scheme is applicable for taxpayers who would like to purchase a new property to claim exemption u/s 54. In layman terms, if you have sold a property and long term capital gain is arising from the transaction. You can retain the capital gain in your savings account till the date of filing the income tax return or till the due date of ITR filing. The last date of filing ITR is for the financial year in which capital gain arises. Normally, the due date of filing income tax return is july 31 for the previous financial year. Under extraordinary circumstances, it can be extended by the finance ministry.


    As per the income tax act, the taxpayer has a time period of two years to purchase a new house from the date of transfer of old house. Alternatively, i can construct a new house within three years from the date of transfer. In such cases, i cannot keep the capital gain in savings account beyond a specific period i.E. Last date of filing of ITR for the FY in which the capital gain arises. For example, if you sold the property on 1st may 2015 then you can keep capital gain in your savings account till 31st july 2016, not 31st july 2015.



    Before we proceed, let me address the dilemma of a taxpayer based on my experience with the readers and clients. Let me admit the majority of them are confused whether to purchase a new property or buy capital gains bond. Because of this confusion, some of my clients paid a heavy price. They were not able to decide between property and capital gains bond within 6 months from the date of transfer of old property. Now, why 6 months is crucial because they lost the opportunity to invest in capital gains bond to save long term capital gain. The reason being, u/s 54EC if you have decided to invest in capital gains bonds of NHAI and REC then you have only 6 months from the date of transfer of old property. Therefore, from income tax perspective you should be 1000% sure how you are going to save capital gain. Any confusion or dilemma can cost you lacs and millions. I will discuss capital gains bond in my next post. Let’s check and understand the points discussed till now with an example.


    Let say, i sold residential property on oct 20, 2015. In this case, to save long term capital gain tax, i can invest in capital gains bond within 6 months i.E. On or before april 20, 2016. Alternatively, assuming i decided to invest the capital gain in the property. In this case, i should either invest LTCG in new property or deposit in capital gain deposit account scheme on or before 31st july 2016. Let say the last date of filing income tax return is 31st july 2016 and will not be extended. In case i have utilized the part of capital gain for the purchase of new property then the balance should be deposited in capital gain deposit account scheme. Please note that if you deposit the capital gain not utilized after 31st july 2016 then this amount will not be eligible for exemption u/s 54 under any circumstances. You need to pay LTCG tax on this amount.


    What is capital gain deposit account scheme?


    In layman term, capital gain deposit account is a separate account. The taxpayer can temporarily park the capital gain amount earmarked for the purchase/construction of new property in this account. It will help the income tax department to identify that you intend to invest the amount deposited in capital gain deposit account to purchase/construct a property. You can deposit the capital gain through cheque/cash/DD/banker’s cheque. The date of deposit of cheque/DD/banker’s cheque will be considered as the date of deposit of capital gain in capital gain deposit account. It is true even if the cheque/DD/banker’s cheque is handed over along with account opening form. Normally, there is a dispute on this point between the depositor and the bank, therefore, i clarified. You can also deposit the capital gain in installments. At the time of account opening, you need to declare whether you are buying a property or constructing the same. The maximum period of deposit is 24 months if you are buying. In the case of construction, a max period of deposit is 36 months as the case may be.


    Now you must be wondering, why a separate account. The reason being, if you are planning to purchase a new property from capital gain then you can claim the exemption at the time of filing ITR. There is a possibility that either whole or part of the capital gain is not utilized. The buyer has time till 2/3 years to invest capital gain from the date of sale of the old property. An income tax department cannot keep track of this amount if it is deposited in a savings account. Therefore, capital gain deposit account scheme was launched to park this money in the separate account. You can withdraw money from this account to purchase/construct new property. Please note you can claim exemption u/s 54 only after depositing the capital gain not utilized in capital gain deposit account. The exemption can be reversed or withdrawn if the capital gain is not utilized within specified period.


    Capital gain deposit account can be opened in any of the 25 public sector banks except their rural branches. The list of banks is as follows


    State bank of india
    state bank of patiala
    state bank of bikaner & jaipur
    state bank of travancore
    state bank of hyderabad
    state bank of mysore
    andhra bank
    allahabad bank
    bank of baroda
    bank of india
    punjab & sind bank
    bank of maharashtra
    canara bank
    central bank of india
    corporation bank
    dena bank
    indian bank
    indian overseas bank
    punjab national bank
    syndicate bank
    UCO bank
    oriental bank of commerce
    union bank of india
    united bank of india
    vijaya bank


    Types of capital gain deposit account


    There is a big dilemma among taxpayer which type of deposit account they should open. There are two types of accounts i.E. Deposit account A and deposit account B. In simple language, deposit account A is like your savings account and deposit account B is similar to fixed deposit/term deposit. You will receive interest equivalent to savings account interest on account A i.E. 4% p.A. Similarly, an interest rate of account B is same as fixed deposit interest rate depending on the maturity. To open an account, you need form A and for the nomination, you can use form E. To change a nomination, use form F.


    How to select the type of deposit account? The answer is very simple, it depends on when you will need money to purchase/construct the new property. If you are sure that you will finalize the new property only after specific period then you should opt for deposit account B. On the other hand, if your installment of the new property/construction is due at regular intervals then open deposit account A. Similar to fixed deposit, in deposit account B, you have an option to re-invest the interest (cumulative). Alternatively, you can opt for a quarterly payout of interest (non-cumulative). There is a penalty of 1% for the premature withdrawal of deposit account B. The interest is taxable under capital gain deposit account scheme. Depending on your requirement you can transfer/opt for both types i.E. Account A and account B through form B. Out of total capital gain, X% can be deposited in account A and balance in account B.


    Withdrawal from capital gain deposit account


    Withdrawal is a slightly complex process. You cannot withdraw money freely from capital gains account. You need to submit an application. The amount withdrawn should be utilized for intended purpose within 60 days from the date of withdrawal. Depending on the withdrawal amount, a bank may not hand over the amount to you. Bank may issue banker’s cheque in the name of the seller. The first withdrawal is through form C and subsequent withdrawals are through form D. You cannot use this amount for any other purpose except purchase/construction of new property. If you are not able to utilize the withdrawal within 60 days then you should deposit it back in capital gain deposit account.


    You will not get debit card/cheque book/net banking transfer facility for capital gain deposit account. There are a lot of other nitty gritty to operate the account. Lastly, to close the capital gain deposit account, you need the approval of your AO (assessing officer). He should be satisfied that you have invested 100% exempted amount to purchase/construct new property. For closure, you need to fill form G. In case of closure of account due to death of the account holder, the legal heirs can claim the deposit through form H.


    Lastly, if the amount not utilized remain in the capital gain deposit account scheme even after a specified period of 2/3 years. In short, either taxpayer is not able to finalize the property or provisioned extra amount for property purchase. The 100% of the amount not utilized will be taxed as long term capital for the financial year in which the specific period gets over. In the example mentioned above, i sold the property on 20th oct 2015. If i am not able to purchase a new property till 19th oct 2017 or construct a new house till 19th oct 2018. In this case, the exemption claimed by me for FY 2015-16 will be withdrawn. I need to pay long term capital gain tax during FY 2018-19 on the partial or whole amount that is not utilized.


    If you withdraw the amount fromв capital gain deposit account scheme and utilize for any other purpose except purchase/construction of new house. In this case also, you need to pay LTCG tax in FY of withdrawal.


    I tried to cover all the important aspects of the capital gain deposit account in layman terms. Hope you liked the post.


    Copyright В© nitin bhatia. All rights reserved.



    Bank capital


    What is bank capital?


    Bank capital is the difference between a bank's assets and its liabilities, and it represents the net worth of the bank or its equity value to investors. The asset portion of a bank's capital includes cash, government securities, and interest-earning loans (e.G., mortgages, letters of credit, and inter-bank loans). The liabilities section of a bank's capital includes loan-loss reserves and any debt it owes. A bank's capital can be thought of as the margin to which creditors are covered if the bank would liquidate its assets.


    Key takeaways



    • Bank capital is the difference between a bank's assets and its liabilities, and it represents the net worth of the bank or its equity value to investors.

    • Basel I, basel II, and basel III standards provide a definition of the regulatory bank capital that market and banking regulators closely monitor.

    • Bank capital is segmented into tiers with tier 1 capital the primary indicator of a bank's health.

    • Creditors are interested in knowing a bank's bank capital as it is the amount they will be covered by if the bank were to liquidate its assets.


    How bank capital works


    Bank capital represents the value of a bank's equity instruments that can absorb losses and have the lowest priority in payments if the bank liquidates. While bank capital can be defined as the difference between a bank's assets and liabilities, national authorities have their own definition of regulatory capital.


    The main banking regulatory framework consists of international standards enacted by the basel committee on banking supervision through international accords of basel I, basel II, and basel III. These standards provide a definition of the regulatory bank capital that market and banking regulators closely monitor.


    Because banks serve an important role in the economy by collecting savings and channeling them to productive uses through loans, the banking industry and the definition of bank capital are heavily regulated. While each country can have its own requirements, the most recent international banking regulatory accord of basel III provides a framework for defining regulatory bank capital.


    Regulatory capital classifications


    According to basel III, regulatory bank capital is divided into tiers. These are based on subordination and a bank's ability to absorb losses with a sharp distinction of capital instruments when it is still solvent versus after it goes bankrupt. Common equity tier 1 (CET1) includes the book value of common shares, paid-in capital, and retained earnings less goodwill and any other intangibles. Instruments within CET1 must have the highest subordination and no maturity.


    Tier 1 capital


    Tier 1 capital includes CET1 plus other instruments that are subordinated to subordinated debt, and have no fixed maturity, no embedded incentive for redemption, and for which a bank can cancel dividends or coupons at any time. Tier 1 capital consists of shareholders' equity and retained earnings. Tier 1 capital is intended to measure a bank's financial health and is used when a bank must absorb losses without ceasing business operations.


    From a regulator’s point of view, bank capital (and tier 1 capital in particular) is the core measure of the financial strength of a bank.


    Tier 1 capital is the primary funding source of the bank. Typically, it holds nearly all of the bank's accumulated funds. These funds are generated specifically to support banks when losses are absorbed so that regular business functions do not have to be shut down.


    Under basel III, the minimum tier 1 capital ratio is 8.5%, which is calculated by dividing the bank's tier 1 capital by its total risk-based assets. For example, assume there is a bank with tier 1 capital of $176.263 billion and risk-weighted assets worth $1.243 trillion. The bank's tier 1 capital ratio for the period was $176.263 billion / $1.243 trillion = 14.18%, which meets the minimum basel III requirement of tier 1 capital of 8.5% and the total capital ratio of 10.5%.  


    Tier 2 capital


    Tier 2 capital consists of unsecured subordinated debt and its stock surplus with an original maturity of fewer than five years minus investments in non-consolidated financial institution subsidiaries under certain circumstances. The total regulatory capital is equal to the sum of tier 1 and tier 2 capital.


    Tier 2 capital includes revaluation reserves, hybrid capital instruments, subordinated term debt, general loan-loss reserves, and undisclosed reserves. Tier 2 capital is supplementary capital because it is less reliable than tier 1 capital. Tier 2 capital is considered less reliable than tier 1 capital because it is more difficult to accurately calculate and is composed of assets that are more difficult to liquidate.


    Under basel III, the minimum total capital ratio is 10.5%, there is not a specified requirement for tier 2 capital.


    Book value of shareholders' equity


    The bank capital can be thought of as the book value of shareholders' equity on a bank's balance sheet. Because many banks revalue their financial assets more often than companies in other industries that hold fixed assets at a historical cost, shareholders' equity can serve as a reasonable proxy for the bank capital.


    Typical items featured in the book value of shareholders' equity include preferred equity, common stock, paid-in capital, retained earnings, and accumulated comprehensive income. The book value of shareholders' equity is also calculated as the difference between a bank's assets and liabilities.





    So, let's see, what we have: the capital deposits account is available in CHF, EUR or USD. Valid for new clients and companies in the process of being set up. This offer includes a free capital deposits account in CHF and a business account that's free of charge in the first year. At capital deposit

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