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Investments

Investments generate income, such as capital gains, dividends and profits from investment funds. You usually pay capital income tax on your investment income, and in some cases, you pay tax on earned income. Some dividend income is exempt from tax. Your investment expenses and losses are deductible in taxation.

Dividends

Shareholders usually receive dividends once a year. The tax imposed on dividends depends on whether you receive dividends from a listed company, a non-listed company or a foreign company.

Taxation of dividend income

Equity savings account

If you have an equity savings account, you can buy and sell listed shares without having to pay tax on individual share transactions.

Equity savings account

Investment fund units

If you receive income from investment fund units, the income is taxed at the tax rate for capital income.

Investment fund units

Rental income

You must report rental income and related expenses on your tax return. Rental income is capital income and therefore taxed at the tax rate for capital income.

Taxation of rental income

Crypto assets and virtual currencies

Income received from the use and mining of crypto assets is subject to tax. Report the income on your tax return.

Taxation of crypto assets