Private sale transactions within the meaning of § 23 EStG are known mainly from the sale of real estate and the so-called 10-year period. However, the standard also contains other facts, including the sale before acquisition (§ 23 (1) no. 3 EStG). If a sale takes place before the acquisition of an asset, the resulting profit is also subject to taxation. But when is such a case?
First principle: The facts of § 23 EStG
According to § 22 no. 2 EStG, profits from private sale transactions are subject to taxation. When a private sale transaction is present, § 23 EStG regulates. The standard contains several sales events:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.