Contract clause for subsequent purchase price adjustment in the new development area

Dear TE, please write to us what exactly kind of property this is. Or are there actually two? It must also be sufficiently large so that the 40% meadow is enough for its own property? So, are the 40% allowed to be simply separated and sold?

Where does it say that? In § 23 Income Tax Act it literally says "Excluded are assets that are used exclusively for own residential purposes during the period between acquisition or completion and sale ...".

Yes, it is actually sufficient to live in the property for only one month.

Besides laws, there are also court rulings on certain interpretations by tax offices. Maybe it’s stated there.
The fact is, if you google the matter, my objection is confirmed.
Now, anyone can write whatever they want on the internet, but if all real estate and finance portals present it that way, then I believe that presentation.

Besides laws, there are also court rulings on certain interpretations by the tax offices. Maybe it’s stated there.

Unfortunately, I have to reply once more.

NO – it is not stated there and there are no contrary rulings. There is a law and it is clear. Buy – live in it for one month – sell = no speculation tax. However, if you do this several times in a row, it tends toward commercial real estate trading. Maybe that’s what you mean.

The fact is, when you google the matter, my objection is confirmed.

Again, NO!

Now, everyone can write whatever they want on the internet, but if all real estate and finance portals depict it exactly like that, then I believe that representation.

Then please read correctly. It says everywhere "owner-occupied from the start" or – if a rental took place at some point – "occupied by yourself in the last three years, whereby only the middle year has to have been completely owner-occupied". Maybe you always only read the second part ;-)

Well, I have to revise myself in that not all sources say the same thing after all. They all mention the 3-year rule (yes, even incomplete years count). However, some also point out the exclusive self-use as a criterion – so your objection in this thread. Immoscout (but also others) then write things like: “If you cannot prove either the ten-year period or the three-year self-use period, you must pay speculation tax despite self-use.” But the information is probably just incomplete. So sorry for the fake news here in the thread. But I already had a feeling beforehand that I could actually save myself a discussion with you given your background. o_O

Sorry to go off topic, but since it could be interesting for me: What happens if a property is owner-occupied from the start but then rented out and sold from the rented state? Is it then allowed to sell within 10 years without capital gains tax?

No, you must have used the property yourself for at least the last three years before the sale.