Capital gains tax on real estate sales
Hello,
we intend to buy the property of our landlady. Whether this will happen depends on whether she will be subject to capital gains tax. She bought the apartment about 4 years ago and lived in it herself for 3 years until April of this year. It has been rented out to us since April 2016.
§23 I Nr. 1 EStG states that the property must be lived in for two years and in the year of sale. This would be the case if the sale were to take place this year. However, it remains unclear to us whether the rental to us since April is a problem in this regard...
Thank you for your response!
