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A direct tax levied on capital, regardless of the profits that you gain from it. While capital in the past mainly concerned real estate, it is primarily made up of shares and Bonds A loan to a company or a government, which is paid back with interest. In contrast to shares, most bonds have a fixed duration and a fixed interest, which is usually paid out on an annual basis. Therefore, as a general rule, bonds have less risk than shares. bonds today. The disadvantage of such a tax is the mobility of capital, which leads to tax tourism. Additionally, these profits will have already been taxed. This is the reason why cost-benefit analyses of wealth tax are often contested, by the N-VA as well.