Income from the sale of property from 2016 onwards is subject to a special tax rate of 30 percent (from 1 April 2012 up to and including 2015: 25 percent) and does not increase the share of residual income.
At the request of the taxpayer, the lower standard tax rate can be applied (general scheme of taxation option). This is particularly useful in cases where the taxpayer's other current income is taxed at a rate lower than the average rate of 30 percent (e.g. if, in addition to income from property sales, the taxpayer also earns income from employment and this income falls into the second tariff level – 20 percent). The general scheme of taxation option can only be exercised for all (business and non-business) income from property sales that is subject to the special tax rate of 30 percent.
For corporations (→ USP), the general corporate income tax rate of 25 percent applies.
Responsible for the content: Federal Ministry of Finance