(2024) How is the speculation period calculated?

Profits and losses from private sales transactions are only taxable if the speculation period has not yet expired between the purchase and sale of the goods. Once the speculation period has expired, profits are no longer taxable, regardless of the amount. Losses are also not relevant for tax purposes.

The date of acquisition is the date on which the purchase contract came into effect (this is usually the date the notarial purchase contract was signed), not the date of delivery (transfer of ownership, benefits, and burdens). The same applies to the date of sale of the goods to a third party.