We built our house in painstaking detail in 1976 and gave it to our daughter in 2016. After that we moved out and our daughter has a secondary residence there since 2016. Now she wants to sell the house. Does she have to pay real estate income tax on it?
For the calculation of the real estate income tax, the gift and the previous ownership within the family is not relevant. Therefore, real estate income tax (ImmoESt) will be payable on the sale of the house. How the ImmoESt is calculated in general, you can find in this Blogpost.
In this particular case, there are a few more expensive factors.
If the daughter had her primary residence there for at least 2 years continuously, she would not have to pay real estate income tax on the sale.
If the daughter had lived there for at least 5 years in the last 10 years, she would also save the real estate income tax when selling.
Since the real estate was acquired before March 1, 2002 (this includes an erection), a flat real estate income tax of 4.2% from the sale proceeds (profit from the sale) is used for taxation.
In the case of a gift, the acquisition date is the date on which the persons making the gift (the parents) built the house.
Example: The daughter's house is currently worth 450,000 euros and is sold for this price. After deducting sales expenses, the daughter is left with a profit of 420,000 euros. This profit is now taxed. The daughter has to pay 4.2% Immo-ESt. That is 17.640 Euro.
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Quelle und Ideengebung: Gewinn 4/21
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