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How to declare the sale of your second home or rental property?
Learn how to declare the sale of your secondary residence or rental property. Optimize your tax declaration!
Speculation profit
If sale < 2 years after purchase, it's speculation. Calculation: sale price - purchase price = profit. Taxation at the "normal" rate.
Profit on sale
If sale > 2 years after purchase, capital gain. Calculation: sale price - revalued purchase price = profit. Taxation at half the overall rate, max 21%.
Advantageous tax relief
Take advantage of tax allowances of up to €100,000 for spouses/partners and €75,000 in the event of inheritance.
Example: Yannick sells his second home. Purchased in 2016 at €500,000, sold in 2021 at €800,000 (revalued at €600,000).
Holding period: 5 years (<2 years). Capital gain: €200,000. Allowance: €100,000. Tax: €15,000.
Declare your capital gains easily with taxx.lu!