Field help
Did you sell land, flats, houses or similar land rights in 2022?
Select Yes if you have sold land and similar land rights for which the period between acquisition and sale is no more than ten years.
The calculation of the period between acquisition and sale is generally based on the obligatory transaction underlying the acquisition or sale (e.g. notarised purchase agreement). Please enter the corresponding data in line 32.
The contribution to the business assets is also deemed to be the sale of a property or a right equivalent to a property if the sale from the business assets takes place within ten years of the acquisition of the property or a right equivalent to property. In such cases, however, the gains or losses shall not be recognised until the calendar year in which the proceeds from the sale of the business were received. The hidden contribution of a piece of real estate or rights equivalent to real property into a corporation is also deemed to be a sale. The declaration on sales transactions must also include buildings and outdoor facilities to the extent that they have been constructed, expanded or extended within the ten-year period. This applies mutatis mutandis to independent parts of buildings, condominiums or partly owned rooms.
Excluded from taxation are buildings, independent parts of buildings, condominiums or partly owned rooms (assets) to the extent that they
- in the period between acquisition or completion and disposal or
in the period between acquisition or completion and disposal or- were used exclusively for own residential purposes in the year of sale and in the two preceding years.
were used exclusively for own residential purposes in the year of sale and in the two preceding years.
If you have sold a property where only part of the property is subject to taxation (for example, a home office, rooms rented out to third parties), enter only information on the taxable portion in lines 34 to 40.
In the case of sale transactions, the acquisition or production costs are reduced by deductions for wear and tear, increased deductions and special depreciation, provided that they have been deducted when determining income from employment, capital assets or rental and leasing. When you sell an asset you have built, the cost of production is reduced by deductions for wear and tear, increased deductions and special depreciation.
Insofar as such depreciation has been deducted when determining other income, the acquisition or production costs are reduced if you acquired or completed the asset after 31.12.2008.
Have you sold any other assets (e.g. gold, cryptocurrencies, antiques, paintings, etc.)?
Select Yes if you have sold other assets for which the time period between acquisition and disposal does not exceed ten years.
The sale of assets held as private assets is only taxable if the period between acquisition and sale does not exceed one year. Once the one-year speculation period has expired, profits no longer have to be taxed, regardless of the amount. They are tax-free and do not have to be stated in the tax return.
Other assets to be included in the tax return in connection with private sales transactions include, for example, sales of
- gold bars
- gold coins
- silver bars
- silver coins
- antiques
- canvases
- vintage cars
- bitcoins and other cryptocurrencies
Exception: Sale transactions with items of daily use, on the other hand, are not taxable within the one-year period - and consequently losses can no longer be offset against tax. Reason: The salesman did not expect to achieve a higher price than he had to spend himself.
Did you sell company shares in 2022?
Select Yes if you have sold shares of income.
On the following page, you can then enter the profit or loss that you have incurred through the sale of the company share from your private assets.
Unfortunately, it often happens that at the time the income tax return is submitted, the necessary assessment notice for the participation with the exact amount of income is not yet available. The final decision on the separate and uniform determination of the tax base is usually issued at a later date.
