Field help: (2019) the taxable partial income included therein

Enter here the taxable partial income included in the capital gain, 60% of which is taxable under the partial income procedure.

Note: If you do not wish to apply for the sales tax allowance, for example, because you would like to save it for a later sale, or if the condition for this allowance is not met, for example, because you are not 55 years old or are not incapable of working, the capital gain may be tax-privileged under the fifth regulation.