Private Sales Transactions
Whether Bitcoin or real estate, a sale of private assets may involve a private sale transaction and trigger taxation of your capital gains (so-called speculation tax).
In principle, sales from private assets are not subject to tax. No principle without exception: If you use your private assets commercially, for example rent your real estate to others, the profits from a sale may be taxable. Whether the sale is ultimately taxed depends on whether a capital gain has arisen and how much time has passed between the acquisition and sale.
When Are Private Sales Taxable?
The legislator distinguishes between land plots and land rights and other assets in general.
Land and land rights (e.g. heritable building rights) are taxable if
- less than ten years have elapsed between acquisition or completion and disposal
Tip: You are not sure whether ten years have passed since the acquisition and sale of your leased property and want to be sure what is coming? By means of a so-called binding information from the tax authorities, we will find out all the tax implications for you in a legally binding manner.
All other assets, in particular valuables such as gold or silver bars or foreign exchange, are taxable if they are sold at a profit within one year of purchase.
Finally, not all sales are taxed, a capital gain of less than € 600 remains tax-free.