The flat rate withholding tax is a tax on capital gains. The subordinated loans offered to investors mediated by iFunded generate interest among other things. All of these capital gains must be stated and taxed by the investor in the personal income tax return. The amount of flat rate withholding tax totals 26.375 %. Depending on the religious affiliation of the individual investor there is also the church tax.

For questions about the individual taxation of their capital gains earned through iFunded, investors should consult their tax advisors.