The most important information in a nutshell
Since 1 April 2012 Gains from the sale of properties of the income tax liability. This Real estate income tax is defined in §30 of the Income Tax Act and applies to Disposal of:
- Land and soil
- Buildings
- Condominiums
- Rights equivalent to real property (e.g. building rights)
Exceptions are
- the main residence exemption: properties that were used for personal use, i.e. that were occupied by the seller as their main residence for at least 2 years from purchase to sale, or at least 5 years in the last 10 years.
- the manufacturer's exemption: buildings that have been constructed by the seller himself or for which he is responsible in terms of costs.
The Amount of the tax rate amounts to 30%. The Assessment basis for this with New propertiespurchased after 31 March 2012 are subject to the Capital gain. This is calculated as the difference between the proceeds from the sale and the acquisition costs.
One Adaptation of acquisition costs through demonstrable investments is possible:
- Through construction costs, such as extensions (additions, extra storeys, ...) or installation measures (sanitary, heating, ...)
- and maintenance expenses, such as replacement (building components, windows, heating, etc.) or energy-saving measures,
the actual acquisition costs are increased and thus the taxable capital gain is reduced. Maintenance costs (painting, parquet sanding, etc.) cannot be taken into account.
For Old propertiesacquired up to 31 March 2012, a lump-sum value of 86% of the sales proceeds is assumed as the acquisition cost, so that the tax charge is 4.2% of the disposal proceeds amounts to.
Further details can be found in the corresponding Information page of the WKO can be taken from the
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