The plan of a simple architecture!

Edit: Speculation tax is due within 10 years (to my knowledge, possibly outdated??!). So, you have to be a self-user for 10 years to avoid paying this tax.

Only for non-owner-occupied properties. For owner-occupied properties, you must have lived in them (to my latest knowledge) in the year of sale + two years prior.

Or one has lived in the property since the creation of the facility, then no tax is due even if the 2 years are undershot

[*]Excluded are assets that were used exclusively for personal residential purposes in the period between acquisition or completion and sale, or in the year of sale and the two preceding years for personal residential purposes;

§ 23 Income Tax Act

Or you have lived in the property since the creation of the facility, then no tax is due even if the 2 years are undershot

[*]Excluded are assets that between acquisition or completion and sale have been used exclusively for own residential purposes or in the year of sale and in the two preceding years for own residential purposes;

§ 23 Income Tax Act

Learned something new again :)

Or you have been living in the property since the installation was created, then no tax is due even if you fall short of the 2-year period

[*]Excluded are assets that were used exclusively for own residential purposes between acquisition or completion and sale or were used for own residential purposes in the year of sale and the two preceding years;

§ 23 Income Tax Act

Thanks for the info :)

Edit: Speculation tax applies within 10 years (to my knowledge, possibly outdated??!). So, you have to be a self-user for 10 years not to have to pay this tax.

No guarantee, but confirms it:

Commercial real estate (resp. not self-used) can be sold "tax-free" after 10 years or transferred to private assets. After another 10 years in private assets, the property(ies) can also be sold "tax-free" again.

If you use the property yourself, this is possible after 2 years. Otherwise, every private home builder would potentially be tied to their property for up to 10 years, which would have significant effects in other areas (e.g., labor market and thus also the construction industry).

Best regards
Dirk Grafe
P.S.: : I saw it too late, was directed to the first page ...

@ Dirk Grafe: The topic has already been settled above!