The withholding tax is levied on capital gains and gains on securities sales. The levying of the withholding tax covers all taxes on capital income. (See also capital income tax)
In addition, an existing exemption for single or joint spouses is taken into account when calculating the tax. This is granted by an exemption order. The deducted withholding tax is deducted directly from the credit institution and paid to the financial authority responsible for the investor.