Capital gains tax: advance payment on income tax

Capital gains tax – Since 01.01.2009 there has been a capital gains tax for private capital gains. The purpose of this regulation is a uniform taxation of silent participations, interest, income from endowment insurance policies, dividends, capital gains with shares in corporations and the sale of life insurance policies. Cooperatives, insurance companies, credit institutions and corporations are required to withhold capital gains tax.

Capital gains tax at a glance: The uniform taxation

  • Since 01.01.2009 there is a capital gains tax for private capital gains
  • Purpose: uniform taxation of dormant holdings, interest, income from endowment policies, dividends, capital gains on shares in limited companies and the sale of life insurance policies
  • Cooperatives, insurance companies, credit institutions and corporations are obliged to withhold capital gains tax.
  • Read more about capital gains taxhere

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