Three-property limit explained

Three-property limit explained: when multiple property sales become commercial, which periods apply, example, and consequences for trade and income tax.

FAQ

Does a self-occupied apartment count?

An apartment that has been self-occupied for a longer period of time generally does not count as an object according to the BMF letter. In the case of short self-occupation before sale, this must be checked differently.

Do gifted or inherited apartments count?

Inheritances generally do not count. In the case of gifts, the sale can be attributed to the donor if they only use the gift to circumvent the rule.