Tax rate

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.

If the other income currently earned by the tax payer is taxed below the average at 30 percent, the lower taxation rate may be applied upon request (regular taxation option). The regular taxation option may only be exercised for all (internal and external) income from property sales that is subject to the special tax rate of 30 percent.

Translated by the European Commission
Last update: 1 January 2021

Responsible for the content: Federal Ministry of Finance