It 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).
Direktiiv hõlmab hoiuste intresside maksustamist, sealhulgas hoiuarvetelt, valitsuse väärtpaberitelt ja ettevõtete võlakirjadelt makstavaid intresse, samuti investeerimisfonde, kes investeerivad üle 40 % oma varadest võlakirjadesse (alates 2011. aastast üle 25 %).