Speculation tax on leasehold

Who doesn't have plausible reasons for moving? Bigger house, bigger garden, closer to work, higher recreational value for the children, etc.

There are plenty of examples in case law where people had no or only insufficient plausible reasons. This also happens repeatedly in practice. And contrary to popular belief, the tax office is not staffed only by complete idiots who let themselves be fooled...

This also happens repeatedly in practice. And contrary to popular belief, the tax office is not staffed only by complete idiots who let themselves be fooled...

But hopefully, not only such people sit in the tax courts either. The fact that my boss just fires me so that I can "use" that as a valid reason for my move is certainly not common life practice.

I can report from my personal experience that the tax office has not even inquired whether there are any reasons (I exceed the magic number of three with my owner-occupied and rented sales).

Addition: If owner-occupied from the beginning, no tax even after 6 or 12 months.
==> Buy a cheap apartment, renovate it and sell it with profit. This way, even young people can quickly work their way up.

It is important that you have lived in it yourself. Anyone who buys residential property, renovates it and then sells it again without having lived in it is excluded and must pay tax on the pure profit.

I can report from my personal experience that the tax office has not even asked whether there are any reasons (I exceed the magic number of three with my self-used and rented sales).

Sales sometimes also come in late (or are only evaluated later). I wouldn’t rely too early on nothing more coming in.

I wouldn't rely too early on nothing more coming.

Someone is welcome to get in touch (even if the sales were years ago), I have more than enough reasons to move.

It is important that one has lived in it oneself. Whoever buys residential property, renovates it and then sells it again without having lived in it is excluded and has to pay tax on the pure profit.

That goes without saying. To make it worthwhile, one renovates in EL - that also takes time, during which one naturally lives in the apartment/house.