{"id":6134,"date":"2021-06-02T14:10:33","date_gmt":"2021-06-02T12:10:33","guid":{"rendered":"https:\/\/www.immobilien-stuetz.com\/wordpress\/?page_id=6134"},"modified":"2024-09-26T14:52:03","modified_gmt":"2024-09-26T12:52:03","slug":"property-income-tax","status":"publish","type":"page","link":"https:\/\/www.immobilien-stuetz.com\/en\/property-income-tax\/","title":{"rendered":"Real estate income tax"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"6134\" class=\"elementor elementor-6134\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12da5c54 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12da5c54\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-24bea9d5\" data-id=\"24bea9d5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70c9fdf0 elementor-widget elementor-widget-text-editor\" data-id=\"70c9fdf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<h2>The most important information in a nutshell<\/h2>\n<p>Since 1 April 2012\u00a0<strong>Gains from the sale of properties\u00a0<\/strong>of the income tax liability. This\u00a0<strong>Real estate income tax<\/strong>\u00a0is defined in \u00a730 of the\u00a0<a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004570\" target=\"_blank\" rel=\"noreferrer noopener\">Income Tax Act<\/a>\u00a0and applies to\u00a0<strong>Disposal of:<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afb7a25 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"afb7a25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Land and soil<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Buildings<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Condominiums<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Rights equivalent to real property (e.g. building rights)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bccb607 elementor-widget elementor-widget-text-editor\" data-id=\"bccb607\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Exceptions are<\/h3>\n<p><!-- \/wp:paragraph --><!-- wp:list --><\/p>\n<p><!-- \/wp:list --><!-- wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86202fc elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"86202fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">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.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">the manufacturer's exemption: buildings that have been constructed by the seller himself or for which he is responsible in terms of costs.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42644cc elementor-widget elementor-widget-text-editor\" data-id=\"42644cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The\u00a0<strong>Amount of the tax rate<\/strong>\u00a0amounts to\u00a0<strong>30%.<\/strong>\u00a0The\u00a0<strong>Assessment basis<\/strong>\u00a0for this\u00a0<strong>with<\/strong>\u00a0<strong>New properties<\/strong>purchased after 31 March 2012 are subject to the\u00a0<strong>Capital gain<\/strong>. This is calculated as the difference between the proceeds from the sale and the acquisition costs.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>One\u00a0<strong>Adaptation of acquisition costs<\/strong>\u00a0<strong>through demonstrable investments<\/strong>\u00a0is possible:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f55b78e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f55b78e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Through construction costs, such as extensions (additions, extra storeys, ...) or installation measures (sanitary, heating, ...)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">and maintenance expenses, such as replacement (building components, windows, heating, etc.) or energy-saving measures,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90c5312 elementor-widget elementor-widget-text-editor\" data-id=\"90c5312\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>For\u00a0<strong>Old properties<\/strong>acquired 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\u00a0<strong>4.2% of the disposal proceeds<\/strong>\u00a0amounts to.\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>Further details can be found in the corresponding <a href=\"https:\/\/www.wko.at\/service\/steuern\/Die-Besteuerung-von-privaten-Immobilienverkaeufen.html\" target=\"_blank\" rel=\"noreferrer noopener\">Information page of the WKO<\/a> can be taken from the<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21773e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21773e7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9e5da14\" data-id=\"9e5da14\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7be86b8 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7be86b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/www.immobilien-stuetz.com\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Die wichtigsten Infos kurz und b\u00fcndig Seit 1.April 2012 unterliegen\u00a0Gewinne aus dem Verkauf von Immobilien\u00a0der Einkommensteuerpflicht. Diese\u00a0Immobilienertragssteuer\u00a0ist in \u00a730 des\u00a0Einkommensteuergesetzes\u00a0geregelt und findet Anwendung bei\u00a0Ver\u00e4u\u00dferung von: Grund und Boden Geb\u00e4uden Eigentumswohnungen grundst\u00fccksgleichen Rechten (z.B. Baurecht) Ausnahmen\u00a0bilden: die\u00a0Hauptwohnsitzbefreiung: Immobilien, die f\u00fcr den Eigengebrauch genutzt wurden, dh. die vom Verk\u00e4ufer ab Anschaffung bis&#8230;<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6134","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Immobilienertragssteuer - die wichtigsten Informationen.<\/title>\n<meta name=\"description\" content=\"Seit 1. 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