Selling apartment after inheritance and renting out
June 21, 2021 | 30,00 EUR | answered by Steuerberater Knut Christiansen
Sale of apartment after inheritance and rental:
In 1978, my great-uncle purchased a condominium in Bonn;
From 1978 to 2013 it was used by my great-uncle;
In 2013, inheritance in my favor (with inheritance tax payment);
From 2013 to 2021 the apartment was rented out;
Planned sale in 2021; -
Please confirm or correct that the sale of the apartment will be tax-free.
Are there any other taxes to be expected?
Legally binding answer needed
Thank you very much.
Good day and thank you for using frag-einen.com!
Regarding your question, I would like to provide you with the following information:
As the legal successor (through inheritance) of your great-uncle, you have inherited his acquisition date, so the disposal period (10 years after acquisition) of § 23 EStG has long passed. Therefore, assuming it has always been your great-uncle's private property (which is to be assumed), the disposal would be tax-free.
No other taxes are expected (except for real estate transfer tax upon sale, which is to be paid by the buyer).
I hope this answers your question, but feel free to ask any further questions at no cost.
By adding or omitting relevant information, the legal assessment of your request could be different.
Best regards,
Knut Christiansen
Tax advisor
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