Obligation to declare income from the sale of financial instruments

The obligation to declare income from the sale of financial instruments depends on the following circumstances: 

• if financial instruments sold are subject to income tax relief, and the amount of income received from the sale does not exceed EUR 500 per year, then there is no obligation to declare such income; 

• if financial instruments sold are not subject to income tax relief, and the amount of income received from the sale exceeds EUR 500 per year, then the obligation to declare such income arises, and it must be declared at the end of the year, by 1 May of the following year.