The directive covers the taxation of savings income in the form of interest payments, including income from deposit accounts, government securities and corporate bonds, as well as collective undertakings that invest more than 40% of their assets in debt securities (more than 25% as from 2011).
De richtlijn bestrijkt de belastingheffing op inkomsten uit spaargelden in de vorm van rentebetaling, daaronder begrepen inkomsten uit depositorekeningen, overheidspapier en obligatieleningen, evenals instellingen voor collectieve belegging die meer dan 40 % (vanaf 2011: meer dan 25%) van hun vermogen beleggen in schuldinstrumenten.