Capital gains on shares are in general not considered as being taxable.
However when these shares are sold by the vendor to a company the administration tried to tax these capital gains qualifying them as diverse incomes.
Sometimes the courts followed the administration and sometimes they did not which resulted in uncertainty for the tax payer.
Recently this topic has been discussed in the parliament through which the minister of finances has clarified this subject. According to the minister these can not be considered as diverse income provided they do follow some criteria. (see also Vr. en Antw., Kamer, 2004-2005, nr. 095, blz. 16865-16867

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