In the context of investment in ETFs, a tax applies on capital gains received from capitalization funds. Distribution funds are affected by the dividend tax.

In 2017, capital gains realized on capitalization funds are subject to withholding tax only on the bond portion and provided the fund holds at least 25% of receivables. This 25% threshold will thus be abolished in 2018, resulting in the taxation of all capital gains realized on the bond portion regardless of the percentage invested in receivables.

The tax rate on capital gains would remain unchanged (30%).

It should be noted that Birdee will take care of the calculation. This will be communicated to you in the annual tax reporting.