Ten-year period

The 10-year period refers to a tax holding period for the sale of property from private assets. It regulates, whether a gain on sale is subject to income tax or remains tax-free.

If a property is within ten years of purchase resold, the profit realised is generally regarded as taxable. Colloquially, in this context the term Speculation tax spoken. In fact, this is not a separate type of tax, but income tax on the profit from a private sales transaction.

After Expiry of ten years is the sales profit tax-free, regardless of its height.

An important exception applies to Own use:
If the property was used for residential purposes in the year of sale and in the two preceding calendar years, the profit is also tax-free - even if the 10-year period has not yet fully expired.

Decisive for the calculation of the deadline is the date of the notarised purchase agreement, not the move-in or the entry in the land register.

Important:
The 10-year period is No recommendation for the right time to sell, but a tax framework. Whether a sale makes sense depends not only on the tax but also on the market, the property and your personal situation.