Principle
An apartment purchased before 1.1.2014: the reward is split - a proportional part until 2014 is exempt, a part from 2014 onwards is liable at 25%.
Example
An apartment purchased in 2000 and sold in 2026. 14/26 of the praise is exempt (period until 2014). 12/26 owes 25%.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.