Þessi lög setja fjármagnstekjuskatt á vexti sem skuldari fær vegna endurútreiknings á lánum sínum. Lögin hafa áhrif á einstaklinga og fyrirtæki sem fá endurgreidda vexti frá lánveitendum.
This law imposes capital gains tax on interest credits that borrowers receive from loan recalculations. It affects individuals and companies who receive interest refunds from lenders due to loan adjustments.