Introduction of the final withholding tax
Since the introduction of the fnal withholding tax, the above
rules pertaining to the “disposal of capital assets not used in a
trade or business” specifcally no longer apply to gains from the
disposal of capital assets. As such gains qualify as income from
capital investment, they are taxed without regard to any holding
periods. Special rules apply to capital assets acquired prior to
1 January 2009.
Items of daily use are excepted. These items shall not constitute
other property in the above-mentioned meaning. Thus a capital
gain shall not be taxable even if those items are sold within the
holding period.
EU Forecast
euf:ba.18g:136/nws-01