Capital Gains tax – within the meaning of the Tax Law, this term refers to the tax charged for the profit made from a sale of certain assets in certain cases. In the different countries the Capital Gains taxes vary as a percentage of the achieved difference in price. For example, you have bought an apartment for 50 000 Dollars, and you re-sell it after two months for 70 000 Dollars. Then the Capital Gains will be calculated as a percentage of the achieved positive difference in value of 20 000 Dollars.