Field help: Do you want to apply for a reduced tax rate?

If you have reached the age of 55 or are permanently incapable of working, you can apply for a sales tax allowance for the capital gain.

The reduced tax rate, like the sales tax allowance, is only granted under certain conditions:

• You must reach the age of 55 or be permanently incapable to work within the meaning of social insurance law.
• You can only take advantage of the benefits once in your life: The sales tax allowance accounts from 1996; the reduced tax rate from 2001.
• You must apply for the benefits.