Please select how the property was used from 2023 to 2025.

 

Used for own residential purposes: In this case, the profit generated by a sale is generally not taxable. In this case, the entries you have made so far will not be included in your tax return.

 

Not used for own residential purposes: In this case, the capital gain is fully taxable.

 

Partially used for own residential purposes: If you have partially used the property yourself, the portion of the capital gain attributable to the portion you used yourself remains tax-free. The income is divided in relation to the use of the area (in square meters). The decisive factor here is the use in the year of sale and in the two preceding years.