What should you bear in mind for income tax purposes when selling property as a private asset? Unfavorably chosen constellations can also have far-reaching consequences for you in the future.
In principle, the increase in value of real estate is subject to income tax at the individual personal tax rate, provided that there are no more than 10 years between acquisition and sale (speculation period). This applies to land and buildings. However, rights equivalent to real estate – such as heritable building rights – can also be subject to speculation taxation upon sale.
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