Field help: Description / Location of the property

Enter a description for the property (for example, address) or the similar land right.

Capital gains for houses, apartments, land or similar land rights are taxable if there are no more than 10 years between acquisition and sale. This applies, for example, to sales of

• rented out buildings and parts of buildings,
• rented out privately owned apartments,
• undeveloped land,
• co-ownership shares in rented properties,
• heritable building rights,
• shares in closed-end property funds.

However, capital gains on houses, apartments, land or similar land rights are tax-free if

• more than 10 years have passed between the purchase and sale of the property.
• the house or apartment has been used continuously for own residential purposes between acquisition and sale
• the property was used for residential purposes in the year of sale and in the two previous years.

Entries in this area are then not necessary.