Property purchase - speculation tax

Attention: The agreement of an option is considered a SALE within the meaning of the capital gains tax. Others have also tried this and have failed. If it were that simple, then capital gains tax would never be a problem.
If you wish, just get in touch, and I will gladly send a few court rulings as well.

Regards,

Kerstin

Attention: The agreement of an option is considered a SALE in terms of speculation tax. Others have already tried this and failed. If it were that simple, speculation tax would never be a problem. If desired, just get in touch, then I will gladly send a few court rulings as well. Regards, Kerstin

Sorry to have to correct you. The ruling of the BFH from 2015 (which you probably mean as the most recent precedent-setting judgment) or the statements do not correspond to your claims: The BFH adds that, exceptionally, even a legally binding sales offer can be regarded as a disposal if the sale is economically already completed by the offer through the transfer of possession, risk, as well as benefits and burdens. The pure option, without any obligation, does not fall under this. Of course, the arrangement must be legally properly accompanied and formulated.

Hi Nordanney,

here I agree with you. The purely one-sided offer is not binding.

Regards,

Kerstin

The mere unilateral offer is not binding.

No, you have misunderstood that. Even a purchase option accepted by either party is not a sale, insofar as the future buyer does not already become a resident/user of the property before the actual purchase.

: Please provide the source (that would be new to me).

In the triggering of the speculation tax, the agreement transaction is decisive and not the transfer transaction/deed of conveyance. A mutual option is an "agreement" and has already been decided accordingly by numerous financial courts.

Regards,

Kerstin

Then I do not understand the difference between "legally binding sales offer" in nordanneys' quote and "The purely unilateral offer is not binding" in your response.