Many people are already familiar with the term property income tax (ImmoEst). But the devil is in the small print.<\/p>\n
The simple form of how much tax is payable if there is no main residence exemption is: sale price minus purchase price, plus investments, of which 30 % is tax. This rule applies to properties for sale with a cut-off date of 1 April 2002.<\/p>\n
Properties larger than 1,000 m\u00b2 are indeed subject to ImmoEst, even if the main residence is justified.<\/p>\n
As a rule, proof of main residence can be provided in the form of a registration form.<\/p>\n
But what happens if you buy a house, renovate it for two years and only then establish it as your main residence because it was previously uninhabitable?<\/p>\n
Bad luck according to case law! The main residence for renovations must be established within one year! Everything else is a matter of dispute!<\/p>\n
Alternatively, there is calculation variant 2: Has the property been continuously occupied for 5 years in the last 10 years?<\/p>\n
It's a silly thing if the house has been renovated for 2 years but is to be sold again within 4 years of purchase.<\/p>\n
This is a topical issue that is currently affecting one of my clients. The answer from the tax office is still pending!<\/p>\n
<\/p>","protected":false},"excerpt":{"rendered":"
Vielen ist der Begriff der Immobilienertragssteuer (ImmoEst) bereits bekannt. Doch der Teufel liegt im Kleingedruckten. Die einfache Form, wieviel Steuer zu bezahlen ist, wenn keine Hauptwohnsitzbefreiung vorliegt, lautet: Verkaufspreis minus Ankaufspreis, plus Investitionen, davon 30 % Steuer. Diese Regel gilt bei Verkaufsobjekten mit Stichtag 1.4.2002. Das Kleingedruckte bietet einige \u00dcberraschungen:…<\/p>","protected":false},"author":2,"featured_media":31962,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[93],"tags":[],"class_list":["post-31956","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-immobilienfachwissen"],"yoast_head":"\n