Field help: (2023) Line 18 Domestic capital gains without tax deduction

Enter here domestic capital gains that were not subject to the withholding tax.

This applies, for example, to personal loans that you have granted to a third party. They are subject to subsequent taxation in the income tax return.

If you have granted a personal loan to a person close to you, the income generated from it, after deduction of the income-related expenses incurred, cannot be declared here as income. A person is deemed to be a related party if there is a relationship of dependency between the two persons and the person controlled has no room for manoeuvre in making his/her own decisions.