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.
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.