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How can I get back withheld capital gains tax (final withholding tax) if I do not file an income tax return and do not have to pay income tax?

In order to reclaim the withheld capital gains tax, you must nevertheless submit an income tax return together with Annex KAP, even if you are not otherwise obliged to submit an
income tax return. You will then receive a refund of the final withholding tax paid as part of the assessment procedure.

 

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