Tax on dividend income and income from investments in equity instruments in selected European Union countries

The following data contains the information about the capital gains tax in selected EU countries. Capital gain is understood as an increase in the value of capital, e.g. as a result of an increase in the prices of securities held on the stock exchange, units of funds, exchange rate differences or other assets. This profit may be specified in nominal terms or as a percentage. In such a case, the tax is payable on dividend income and income from financial instruments such as the sale of stocks and shares, redemption by the issuer of bonds, income earned on savings accounts or bank deposits. Often this term is also understood as meaning other assets such as options and derivatives.