(3) Income tax is charged on the quantity through which the liquidation proceeds acquired by an individual upon the liquidation of a authorized person exceed the acquisition cost of the holding, except the portion of the liquidation proceeds or the share of profit which is the idea of the proceeds has been taxed with income tax, taking account of the provisions of the second sentence of subsection 50 (21).\n\n2) the dividend was derived from a company of a international state not laid out in clause (1) (besides for an organization positioned inside a low tax rate territory) and income tax has been withheld from the dividend or income tax has been charged on the share of revenue which is the idea thereof.\n\n(6) The contributions to a compulsory funded pension withheld pursuant to clauses 11 (1) 1) and a couple of) of the Funded Pensions Act from a cost made to a resident pure particular person in accordance with § forty one shall be deducted from the fee earlier than calculation of the income tax to be withheld.\n\n(eleven) If the safety giving the correct to receive dividends is acquired within thirty days earlier than the date on which the individuals with the right to receive dividends are specified and is transferred on the date on which the individuals with the proper to obtain dividends are specified, or inside thirty days after such date, then the loss from the switch of such security shall not be deducted from the positive factors derived from the transfer of other securities.\n\n(eleven) Income tax shouldn’t be charged on a pension paid to a policyholder periodically underneath an insurance contract for a supplementary funded pension entered into before 1 Might 2002, after the policyholder has attained fifty five years of age or after his or her everlasting and whole incapacity for work has been verified and on the condition that the insurance contract prescribes that corresponding funds are made in equal or increasing quantities a minimum of as soon as every three months until the demise of the policyholder.
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