The definition of CFC-income is in line with Article 7(2)(a) of ATAD, i.e.:

1. interest or any other income generated by financial assets;
2. royalties or any other income generated from intellectual property;
3. dividends and income from the disposal of shares;
4. income from financial leasing;
5. income from insurance, banking and other financial activities;
6. income from invoicing companies that earn sales and services income from goods and services purchased from and sold to associated enterprises, and add no or little economic value