The final withholding tax is a flat tax deduction of 25% on the income from money and capital market securities. Since each person has a different, individual tax rate, the tax liability is settled as a lump sum for realized gains. In the annual tax return, the actual personal tax rate can be applied in order to reclaim any additional tax burden. 

Taxable income can be offset by means of the exemption order. This reduces the assessment basis for the tax calculation and little or even no tax has to be paid on income - provided that the tax exemption amount is sufficient.