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Investments

Investing means trade with securities in order to make a profit, for example. Investments yield money in the form of sales profits, dividend income and returns on fund shares.

Usually, you pay capital income tax on the income you receive from investments, or tax on earned income in certain cases. Some of the dividend income is tax-exempt. As for earned income, the more you earn, the more tax you pay. You can deduct the expenses and losses due to your investments from your taxes.

Tax rate on capital income

Tax rate on capital income
Up to €30,000 30%
Over €30,000 34%

Report the information on your investments

Have you made a profit or incurred a loss due to your investments? Do not forget to report them to the Tax Administration.

Pay tax on investments

You must pay tax on the income you receive from investments. See the instructions on how to pay tax.

Selling shares

Read more about how sales of shares are taxed. For example, did you know that you can use the deemed acquisition cost to calculate your profits?

Dividends

Read more about how dividends are taxed. Dividends received from listed companies, unlisted companies and foreign sources are all treated slightly differently in tax assessment.

Equity savings account

Are you already familiar with the new equity savings accounts? They allow you to trade in stocks without immediately paying taxes on the profits.

Investment fund shares

Are you familiar with the principles of the taxation of fund investments? Read more about the tax assessment of investment fund units.

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Page last updated 12/30/2019