Speculation tax on selling house below value

Hello everyone,

I wanted to ask something general regarding the speculation tax.

As a flat example:

House purchase for 150,000.00 euros

After 5 years, the house is sold for 100,000.00 euros, but in the meantime it has a market value of 250,000.00 euros.

Is speculation tax even applicable then? A "profit" has not been made. Or is the "excess" of 100,000.00 euros still hypothetically assumed?

Think capital gains tax only applies to realized profits.

With real estate transfer tax, gift tax, etc., it may look different!

Why is the house being sold below value? Are you giving something away? The tax office is not stupid either and looks at the purchase prices (by the way, the notary also takes a look at it for their invoice). So if you try (which I suspect) to save taxes, it is rather tax fraud. So think carefully about what you do before you get mail from the tax office and have to explain yourself.

P.S. I just remembered that then the tax office can (will) call up the gift tax.

And if you are really unlucky and have signed the notarized contract for 100,000, then the municipality comes and exercises its pre-emptive right. 100K in your account and the house belongs to them, completely without any possibility of objection on your part

What always works, however, is to avoid the speculation tax by using the property for residential purposes in the year of the sale and in the two preceding years. Being registered there as the sole user should be sufficient.