Investment account is an account intended for investment‑related transactions.

• Taxation of income: when using the investment account income earned from investments is taxed only when the amount withdrawn from the investment account exceeds the amount of funds deposited - income tax is paid only for the return of investments which is used for other purposes rather than reinvestment.
• Declaration: Simplified income declaration, there is no need to calculate the acquisition price of each financial instrument.
• Segregated funds: investments are kept separate from other savings.

The investment account is suitable for:

• Individuals who actively invest in financial instruments or who plan to reinvest income received from investments
• Those who aim for more efficient tax accounting

You do not need to take any urgent actions.

• If you decide to use the investment account from 2025, you will have to notify the State Tax Inspectorate (VMI) of the account (or several accounts) you have chosen, which you will consider as the investment account, by the end of the declaration period for 2025, i.e. by 1 May 2026.
• Your main bank account used for daily expenses cannot be declared as the investment account. Funds allocated for investments or received from investments must be separated from funds used for daily needs.
• If you invest in Luminor Investor platform, the account you are currently using for investments (23800/XXXXXXXXXX) can be considered as the investment account. You can declare this account as the investment account according to the guidelines provided by the State Tax Inspectorate (VMI) while declaring income until 1 May 2026.
• If you invest in Luminor Trading platform (Baltic securities) and wish to use the investment account, you need to open a separate current account for securities transactions and report this account to the State Tax Inspectorate (VMI) in accordance with its guidelines by May 1, 2026. You can open a new current account by calling us +370 5 239 3444 (Monday‑Friday from 8 am to 8 pm, Saturdays from 9 am to 4 pm) or by visiting Luminor Customer Service Center, after registering for a visit online.
• If you decide to use the investment account not only for new investments, but also to transfer financial instruments purchased until December 31, 2024 in Luminor Trading platform (Baltic securities) to the investment account, you should fill an application in the Internet Bank by December 31, 2025. In the Applications section select the document group Saving and Investment Documents and fill the Application form for Non‑standard request related to investments.
  If you invest in Luminor Investor platform, there is no need to move the positions – you just need to declare the chosen investment account (Luminor Investor account) to the State Tax Inspectorate (VMI).

January 1, 2025. From this date, tax benefits and new rules will apply to income received through the investment account.

As provided in the Amendment to the Law on Personal Income Tax, the investment account will come into effect in Lithuania from 1 January 2025.

However, investors will be able to choose whether to switch to the new investment account tax regime from 2025 or at any time later, or to invest according to the old procedure (declaring income annually and paying taxes on investments during the tax period).

• If you are already investing in Luminor Investor platform, the account you are currently using for investments (23800/XXXXXXXXXX) can be considered as the investment account. You can declare this account as the investment account according to the guidelines provided by the State Tax Inspectorate (VMI) while declaring income until 1 May 2026.
• If you invest in Luminor Trading platform (Baltic Securities) and wish to use the investment account, you need to open a separate current account for securities transactions and report this account to the State Tax Inspectorate (VMI) in accordance with its guidelines by May 1, 2026. You can open a new current account by calling us +370 5 239 3444 (Monday‑Friday from 8 am to 8 pm, Saturdays from 9 am to 4 pm) or by visiting Luminor Customer Service Center, after registering for a visit online. 

No, it is not possible. First of all, we invite you to become a Luminor client (open a bank account) and start using our investment services, including the investment account.

It is possible to have several investment accounts at the same time.

The investor should report each investment account to the State Tax Inspectorate (VMI) in accordance with its guidelines by May 1, 2026 (before the end of the income declaration period for the 2025 calendar year). Learn more about the State Tax Service requirements here.

Opening the investment account is free. For more detailed information about fees, please check Price List.

If your account(s) meet all the requirements for the investment account, you should declare it to the State Tax Inspectorate (VMI) by 1 May 2026, by submitting an annual income declaration, in accordance with the procedure established by the State Tax Inspectorate. Learn more about the State Tax Inspectorate requirements here.

If you use more than one investment account, you should inform the State Tax Inspectorate (VMI) about all of them. 

The investment account is intended only for investments. The bank account is intended for everyday transactions (payments, transfers, loans etc.).

You can transfer or withdraw funds to / from the investment account by making payments between your accounts in the Internet bank.

Transactions related to investments are allowed in the investment account. Transactions not related to investments, such as payment card operations, loan payments, etc., are not allowed.

Residents will be able to transfer financial instruments acquired in Luminor Trading platform (Baltic securities) before 2024 to the investment account, indicating their acquisition price. This option can be used until December 31, 2025.

If you decide to transfer your previously acquired financial instruments in Luminor Trading platform to the investment account, you should fill an application in the Internet Bank by December 31, 2025. In the Applications section select the document group Saving and Investment Documents and fill the Application form for Non‑standard request related to investments.

If you invest in Luminor Investor platform, there is no need to move the positions – you just need to declare the chosen investment account (Luminor Investor account) to the State Tax Inspectorate (VMI).

If you intend to invest your funds in financial instruments in a currency other than euros in Luminor Investor platform, convert the planned amount of funds into the desired currency in your current bank account and return it to Luminor Investor platform.

Income earned from investments is taxed only when the amount withdrawn from the investment account exceeds the amount of funds deposited - income tax is paid only on the investment return that is used for other purposes rather than reinvestment.

Taxable amount = funds withdrawn from the investment account – funds deposited into the investment account

No, interest on deposits is not classified as income in the investment account. It is taxed separately in the usual manner.

Yes, dividends on equity and interest on bonds are classified as income in the investment account, if these financial instruments were purchased through the investment account, or purchased before December 31, 2024 and transferred to the investment account before December 31, 2025.