{"id":33828,"date":"2025-08-07T15:25:16","date_gmt":"2025-08-07T13:25:16","guid":{"rendered":"https:\/\/harlander-partner.eu\/real-estate-income-tax\/"},"modified":"2025-11-24T19:42:34","modified_gmt":"2025-11-24T18:42:34","slug":"real-estate-income-tax","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/en\/real-estate-law\/real-estate-income-tax\/","title":{"rendered":"Real Estate Income Tax"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Real Estate Income Tax<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">Real Estate Income Tax<\/a><\/li><li><a href=\"#h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\" data-level=\"2\">Tax liability for for-value property sales<\/a><\/li><li><a href=\"#h-steuerbefreiungen-und-sonderreglungen\" data-level=\"2\">Tax Exemptions and Special Regulations<\/a><ul><li><a href=\"#h-hauptwohnsitzbefreiung\" data-level=\"3\">Primary Residence Exemption<\/a><\/li><li><a href=\"#h-herstellerbefreiung\" data-level=\"3\">Builder&#8217;s Exemption<\/a><\/li><\/ul><\/li><li><a href=\"#h-weitere-steuerfreie-verausserungen\" data-level=\"2\">Further Tax-Exempt Sales<\/a><ul><li><a href=\"#h-enteignungen\" data-level=\"3\">Expropriations<\/a><\/li><li><a href=\"#h-bestimmte-tauschvorgange\" data-level=\"3\">Certain Exchange Transactions<\/a><\/li><\/ul><\/li><li><a href=\"#h-gewinnermittlung-bei-immobilienverkaufen\" data-level=\"2\">Profit Determination for Property Sales<\/a><ul><li><a href=\"#h-neu-grundstucke\" data-level=\"3\">New Properties<\/a><\/li><li><a href=\"#h-alt-grundstucke\" data-level=\"3\">Old Properties<\/a><\/li><li><a href=\"#h-anpassung-der-anschaffungskosten\" data-level=\"3\">Adjustment of Acquisition Costs<\/a><\/li><\/ul><\/li><li><a href=\"#h-hohe-des-steuersatzes\" data-level=\"2\">Tax Rate<\/a><\/li><li><a href=\"#h-einhebung-und-abfuhr-der-immobilienertragsteuer\" data-level=\"2\">Collection and Remittance of Real Estate Income Tax<\/a><ul><li><a href=\"#h-zwei-wege-zur-steuerabfuhr\" data-level=\"3\">Two Methods for Tax Remittance<\/a><\/li><li><a href=\"#h-abgeltungswirkung-bei-selbstberechnung\" data-level=\"3\">Final Discharge Effect with Self-Assessment<\/a><\/li><li><a href=\"#h-veranlagungsoption-und-regelbesteuerung\" data-level=\"3\">Assessment Option and Standard Taxation<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Your Benefits with Legal Assistance<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Frequently Asked Questions &#8211; FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer\">Real Estate Income Tax<\/h2>\n\n<p class=\"wp-block-paragraph\">Anyone who <strong>sells a property<\/strong> and <strong>makes a profit<\/strong> must, in many cases, pay real estate income tax. When selling land, a house, or a condominium, a flat-rate real estate income tax of 30% is incurred, based on <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004570&amp;Artikel=&amp;Paragraf=30&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 30 EStG<\/a>. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">If a person makes a profit from the sale of a property, they must pay real estate income tax on it<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp\" alt=\"Learn when real estate income tax is incurred on property sales, what exemptions are possible, and what legal aspects to consider\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\">Tax Liability for For-Value Property Sales<\/h2>\n\n<p class=\"wp-block-paragraph\">The tax applies to for-value sales of:  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Land<\/li>\n\n\n\n<li>Buildings, including condominiums<\/li>\n\n\n\n<li>Rights equivalent to land, e.g., building rights<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">No tax applies to:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Gratuitous transfers such as gifts, inheritances<\/li>\n\n\n\n<li>Primary residence of the seller, as well as self-constructed buildings<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie Immobilienertragsteuer wirkt oft technisch, ist aber rechtlich h\u00f6chst sensibel. Wer sie untersch\u00e4tzt, zahlt meist zu viel.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen-und-sonderreglungen\">Tax Exemptions and Special Regulations<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-hauptwohnsitzbefreiung\">Primary Residence Exemption<\/h3>\n\n<p class=\"wp-block-paragraph\">If a property is a primary residence, its sale remains tax-exempt. Two options allow for tax exemption: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Two-year rule<\/strong>: The property was used <strong>continuously for at least two years<\/strong> as a primary residence, starting from the for-value acquisition until the sale.<\/li>\n\n\n\n<li><strong>5-out-of-10 rule<\/strong>: The seller has lived in the property <strong>continuously for at least five years within the last ten years<\/strong>. It is immaterial if the primary residence was already given up <strong>up to five years before the sale<\/strong>. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">This exemption only applies if there was a for-value acquisition, for example, through purchase.<br\/>Conversely, a gratuitously transferred property, such as through inheritance or gift, generally does not meet this condition.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-herstellerbefreiung\">Builder&#8217;s Exemption<\/h3>\n\n<p class=\"wp-block-paragraph\">The sale of a <strong>self-constructed building<\/strong> is also tax-exempt, but only if:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>the building was constructed <strong>as part of private assets<\/strong>,<\/li>\n\n\n\n<li>the seller financed the construction project and bore the risk,<\/li>\n\n\n\n<li>and the building was <strong>not rented out<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">The tax exemption applies exclusively to the building, but not to the land.<br\/>If the owner rents out the property in whole or in part within the last ten years, they benefit from the exemption only for the non-rented portion.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/en\/about-us\/sebastian-riedlmair\/\" title=\"Attorney Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Attorney Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Attorneys<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eSteuerlich entscheidend ist nicht der Verkauf, sondern die Details dahinter. Gerade bei Altliegenschaften lohnt sich die genaue Pr\u00fcfung.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-weitere-steuerfreie-verausserungen\">Further Tax-Exempt Sales<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-enteignungen\">Expropriations<\/h3>\n\n<p class=\"wp-block-paragraph\">No real estate income tax is incurred if the sale occurs <strong>to avoid official intervention<\/strong>, for example, in the context of <strong>expropriation<\/strong> or due to official pressure.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bestimmte-tauschvorgange\">Certain Exchange Transactions<\/h3>\n\n<p class=\"wp-block-paragraph\">The following exchange transactions are tax-exempt:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Exchange of <strong>agricultural and forestry land<\/strong> in the course of <strong>land consolidation or land reallocation procedures<\/strong><\/li>\n\n\n\n<li>Exchange within the framework of <strong>land readjustment for building purposes<\/strong><\/li>\n\n\n\n<li><strong>Boundary adjustments<\/strong>, provided a compensation payment does not exceed 730 euros<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-gewinnermittlung-bei-immobilienverkaufen\">Profit Determination for Property Sales<\/h2>\n\n<p class=\"wp-block-paragraph\">Anyone who sells a property realizes a so-called disposal gain, which results from the difference between the actual sales proceeds and the originally incurred acquisition costs.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-neu-grundstucke\">New Properties<\/h3>\n\n<p class=\"wp-block-paragraph\">For properties purchased <strong>after March 31, 2002<\/strong>, the actual acquisition costs are deducted from the selling price. This also includes certain subsequent investments such as extensions or major renovations, if they have not already been considered for tax purposes. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-alt-grundstucke\">Old Properties<\/h3>\n\n<p class=\"wp-block-paragraph\">For older properties acquired <strong>before March 31, 2002<\/strong>, the tax office applies flat-rate values. Typically, <strong>86% of the proceeds are set as acquisition costs<\/strong>, meaning that only 14% must be taxed at the flat tax rate of 30%. This results in an <strong>effective tax burden of 4.2%<\/strong> on the selling price.  <\/p>\n\n<p class=\"wp-block-paragraph\">If a plot of land was <strong>rezoned<\/strong> from greenfield to building land <strong>after December 31, 1987<\/strong>, the tax office considers <strong>only 40% of the selling price<\/strong> as acquisition costs. This increases the taxable profit to 60%, leading to an effective tax burden of 18%. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anpassung-der-anschaffungskosten\">Adjustment of Acquisition Costs<\/h3>\n\n<p class=\"wp-block-paragraph\">The tax office allows an adjustment of acquisition costs only for the so-called <strong>standard income determination<\/strong>, which primarily applies to new properties. In this process, it considers the actual acquisition costs. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-des-steuersatzes\">Tax Rate<\/h2>\n\n<p class=\"wp-block-paragraph\">Since 2016, the tax office generally taxes profits from land sales at a fixed tax rate of 30%, whereby this tax does not increase the tax rate for other income.<\/p>\n\n<p class=\"wp-block-paragraph\">Upon application, taxpayers can choose the lower regular income tax rate, known as the standard taxation option.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-einhebung-und-abfuhr-der-immobilienertragsteuer\">Collection and Remittance of Real Estate Income Tax<\/h2>\n\n<p class=\"wp-block-paragraph\">In many cases, sellers must pay real estate income tax on land or property sales. Lawyers or notaries calculate and remit this tax, especially if they also determine the real estate transfer tax for the buyer. In such cases, the law mandates tax processing through a party representative.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zwei-wege-zur-steuerabfuhr\">Two Methods for Tax Remittance<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Self-Assessment<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">If the appointed lawyer or notary calculates the real estate transfer tax, they usually remit the real estate income tax simultaneously.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Special Advance Payment<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">If the party representative does not calculate the real estate transfer tax, the taxable person makes an <strong>advance payment to the tax office<\/strong>. The tax office then <strong>later<\/strong> credits this amount towards the final tax within the framework of the <strong>income tax assessment<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-abgeltungswirkung-bei-selbstberechnung\">Final Discharge Effect with Self-Assessment<\/h3>\n\n<p class=\"wp-block-paragraph\">If the real estate income tax is remitted through self-assessment, it has a <strong>final discharge effect<\/strong>. This means the tax is considered <strong>fully settled<\/strong>. No further entry in the income tax return is required.  <\/p>\n\n<p class=\"wp-block-paragraph\">The advance payment is an exception: The tax office credits it during the assessment, but it is <strong>not automatically considered finally taxed<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-veranlagungsoption-und-regelbesteuerung\">Assessment Option and Standard Taxation<\/h3>\n\n<p class=\"wp-block-paragraph\">Anyone who sells a property can voluntarily declare this transaction in their tax return. This so-called <strong>assessment option<\/strong> not only allows for the correction of incorrect calculations but also the offsetting of losses from other sales. <\/p>\n\n<p class=\"wp-block-paragraph\">Alternatively, the <strong>standard taxation option<\/strong> can be chosen. If the personal income tax rate is below 30%, the tax burden on the profit from the sale is reduced accordingly. The crediting takes place within the framework of the regular income tax assessment.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Your Benefits with Legal Assistance<\/h2>\n\n<p class=\"wp-block-paragraph\">Real estate income tax raises numerous questions in practice. With well-founded legal advice, you can avoid financial disadvantages and create tax clarity before signing the contract. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Frequently Asked Questions &#8211; FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6b30bb7b \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">What does &#8220;real estate income tax&#8221; mean and what tax rate applies?<\/span><\/div><div class=\"uagb-faq-content\"><p>The Real Estate Income Tax (ImmoESt) is a special form of income tax that provides for a flat tax rate of 30% on disposal gains.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5426c70c \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">When does the primary residence exemption apply?<\/span><\/div><div class=\"uagb-faq-content\"><p>This exemption applies if the property was actually used as a primary residence continuously for at least two years since the purchase or for five years within the last ten years \u2013 the sale must account for this preceding period of use.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a94426e6 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Under what conditions is the tax waived through the self-construction exemption?<\/span><\/div><div class=\"uagb-faq-content\"><p>The seller must have <strong>self-constructed<\/strong> the building \u2013 even by construction contract \u2013 borne the financial risk, and the building must <strong>not have been rented out in the last ten years<\/strong>. The exemption applies only to the building, not to the land. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-8ea3bdf7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">What risks does an incorrect self-assessment entail?<\/span><\/div><div class=\"uagb-faq-content\"><p>Incomplete or incorrect information, e.g., undocumented costs or incorrect exemption criteria, can lead to additional demands, penalties, or interest obligations.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9918d281 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">How can tax errors be avoided?<\/span><\/div><div class=\"uagb-faq-content\"><p>Careful documentation of acquisition and advertising costs, as well as an early review of possible exemptions by legal counsel, are essential to minimize tax risks.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-906d4035 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">How do &#8220;old assets&#8221; differ from &#8220;new assets&#8221;?<\/span><\/div><div class=\"uagb-faq-content\"><p>Old assets refer to properties acquired before March 31, 2002. New constructions, on the other hand, allow for the deduction of actual costs from the proceeds. <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Real Estate Income Tax Anyone who sells a property and makes a profit must, in many cases, pay real estate income tax. When selling land, a house, or a condominium, &#8230;","protected":false},"author":1,"featured_media":25966,"parent":38554,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[323,332],"tags":[],"class_list":["post-33828","page","type-page","status-publish","has-post-thumbnail","hentry","category-law","category-real-estate-law"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/en\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Real Estate Income Tax Anyone who sells a property and makes a profit must, in many cases, pay real estate income tax. When selling land, a house, or a condominium, ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/33828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/comments?post=33828"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/33828\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/38554"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/media\/25966"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/media?parent=33828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/categories?post=33828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/tags?post=33828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}