The following deposits are excluded from repayment by a deposit guarantee scheme (DGS): deposits by other credit institutions on their own behalf (subject to Article 7(3)); own funds as defined in point (118) of Article 4(1) of Regulation (EU) No 575/2013; deposits arising from transactions linked to a criminal conviction for money laundering or terrorist financing; deposits by financial institutions on their own behalf; the deleted point (e); deposits with unidentified holders under Article 20 of Regulation (EU) 2024/1624 except where a holder requests payout and neither the credit institution nor the DGS can prove the lack of identification was caused by the account holder and the depositor’s identity is verified before payout; deposits by insurance and reinsurance undertakings, collective investment undertakings, pension and retirement funds, central or state governments (except non‑profit institutions controlled by central government); debt securities issued by a credit institution and liabilities from own acceptances and promissory notes; and deposits meeting the conditions in Article 45b(1a)(a)–(d) of Directive 2014/59/EU, including those with residual maturity of less than one year.

Member States may decide that deposits held by personal pension schemes and occupational pension schemes of small and medium‑sized enterprises are included up to the coverage level in Article 6(1). Member States may provide that deposits releasable under national law only to repay a loan on private immovable property are excluded from repayment. Member States shall ensure credit institutions mark eligible deposits to allow immediate identification.