Field help: Capital gains

Enter here the capital gain for which the sales tax allowance is requested.

If the sales tax allowance is claimed, a capital gain of 45.000 Euro remains tax-free. However, this amount is reduced if the capital gain is higher than 136.000 Euro, namely by the excess amount. Therefore, the sales tax allowance is not applicable if the capital gain exceeds 181.000 Euro.

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.

Note: If you do not want to claim the sales allowance, for example, because you want to save it for a later sale, or if the requirement for this benefit is not met, for example, because you are not 55 years old yet or not occupationally incapacitated, the capital gain may be tax-privileged according to the one fifth regulation.