Finance now, defer, or go for a used property

I will try harder next time, I couldn't adjust it anymore here

I am of the opinion that construction costs will not decrease in 2-3 years. There will always be craftsmen who, for various reasons, have a gap in orders and are currently capitalizing on this. This increases the chance that this gap leads to special prices. But the general level will not decrease. Likewise, I do not see 6% construction interest rates already next year. The fears of the ECB increase and government bonds are already priced in. 6% would at least completely collapse the rental housing market. With a rental yield of 3%, no one finances at 6%, and rents cannot rise that quickly. The existing stock is not overpriced because there are people who buy at that price, and thus it becomes the market price. Regarding something about the land sale. Are you sure you do not have to pay taxes on the profit?

Regarding taxes on sales: owner-occupied properties: always tax-free (even if held for only a few months!) rented property: 10-year holding period, then tax-free (exception: rented, then used personally for 3 years = also tax-free) land: also a 10-year speculation period, i.e. sale within 10 years with profit (profit must be taxed) after 10 years tax-free again

How is it when you have lived in it yourself for 5 years, then rented it out for, for example, 3 years, and then sold it?

How is it when you have lived in it yourself for 5 years, then rented it out for, say, 3 years, and then sell?

Exactly, taxable.

If you rent it out for 5 years, then live in it yourself for 3 years = tax-free

but if you rent it out for another 2 years, then the 10-year holding period is up, then you can sell tax-free

3 years tax-free means specifically. Live in it yourself for 14 months. You only have to meet 3 years basically. From December 2021 to January 2023 would be sufficient.