Capital gains tax

(1) A domestic special investment fund must, as withholding agent, withhold and remit 15 per cent capital gains tax. The tax deduction applies to 1. the distributed and deemed-distributed income, with the exception of the income exempt under section 43(1) and (2), and 2. the profit from the disposal of a special investment unit.
(2) The withholding agent must take foreign taxes into account under section 47. The provisions of the Income Tax Act applicable to the tax deduction from capital income under section 43(1), first sentence, no. 7 and second sentence of the Income Tax Act apply accordingly.
(3) Insofar as the distributed income includes capital income under section 43(1), first sentence, nos. 6 and 8 to 12 of the Income Tax Act, section 43(2), third to eighth sentences of the Income Tax Act applies accordingly.