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Cum/ex trades or dividend stripping made it possible for multiple rebates on capital gains tax that was paid only once. Although this tax loophole had been known about for a long time it was not closed until 2012. The upshot of the new legal provision is that capital gains tax that has been withheld can be credited if it has also been transferred beforehand to the local tax office. The tax authorities are trying to collect an estimated € 12 billion in tax that has been lost. Currently, tax investigators are targeting more aggressively those who were previously involved in these tax models.