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What taxes are incurred when selling a property

There is no tax per se when selling a property, be it an apartment or a house, if the property used exclusively became. If the property was used for residential purposes in the year of sale and the two preceding calendar years (§ 23 Income Tax Act) this also applies (3 year period).

This information does not constitute tax advice and cannot replace it. Please contact a tax advisor to assess your circumstances.

Definition own residential purposes: The property itself must. be occupied by the family. From a tax point of view, your own children belong to the family as long as you receive child benefit. If use by other relatives has taken place, does not count as part of your own residential purposes.

Should the Property sold by a company become, It must be checked whether it is a partnership such as. a GmbH & Co. KG (fiscal transparency) or a corporation (e.g. GmbH) takes place.

In addition, the so-called. 3-Object boundary relevant.

If the property is inherited, From a tax point of view, you follow in the footsteps of the testator and take over theirs “speculation period”.

Die speculation period (§ 23 Income Tax Act) amounts to 10 Years. After this period, a profit from the sale is tax-free.

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Max Planck Street 4
85609 Ashheim / Krs. Munich


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    JvF Immobilien brokers real estate in the Munich metropolitan region. As long-standing real estate specialists, we focus on providing professional advice to our clients and successful placement.


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