Special Situations

Real estate taxation gets complex in specific life situations — divorce, inheritance, gifting property to family members, joint ownership disputes, or selling a property that was partly used for business. This section addresses the tax rules and planning opportunities for these common real-life scenarios.

  1. Division of real estate in divorce

    Tax aspects in the division of real estate between divorcing spouses

  2. Real estate inheritance

    Inherited real estate taxation

  3. Selling an apartment from an estate

    Taxation of the sale of an apartment from an estate

  4. Transfer of real estate as a gift

    Taxation of the transfer of real estate as a gift

  5. Supervised apartments

    Taxation of rent-controlled apartments