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Practical manual for Income Tax 2019.
Chapter 11. Capital gains and losses
Determining the amount of capital gains or losses: specific valuation standards
Onerous transfers of securities admitted to trading on any of the regulated securities markets of the European Union

Practical manual for Income Tax 2019.

Specific valuation rules for listed shares

In general: Onerous transfers of listed securities
Example: sale of fully or partially paid-up shares
Transfer of subscription rights
Transfer of shares or participations acquired before December 31, 1994

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Updated webpage: March 16, 2023