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Securities disposals and filing deadlines.

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Securities disposals and filing deadlines.

One sale, one deadline

A January sale: when would you file?

Bill proposal · art. 84-I

Are your securities held with an authorized intermediary?Disposal month in 2027

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2026: annual filing before the following 1 April. Sellers within article 84-I. Transactions through an intermediary applying withholding must not automatically be treated as this case.

Sources and exact data

General Tax Code 2026 · PDF p. 138 · art. 84-I et II Finance Bill 2027 · bill text · PDF p. 9 · art. 84-I Finance Bill 2027 · bill text · PDF p. 11 · art. 173-I Finance Bill 2027 · bill text · PDF p. 25 · IV-8

Measures to review

Proposed2027-01-01

Disposal returns · article 84-I

Each disposal, in the following month

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