Secondly, and as an exceptional and transitional system, it has been stated that certain States, Belgium, Austria and Luxembourg to be precise, should apply, in place of this information exchange - in other words, instead of the lifting of banking secrecy - a system for deduction at source.
For det andet, og som et undtagelses- og overgangssystem - tillades det, at visse stater, nemlig Belgien, Østrig og Luxembourg, i stedet for at udveksle informationer - det vil sige i stedet for at afskaffe bankhemmeligheden - anvender et system med kildebeskatning.