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DIRECT SALE OF REAL ESTATE
Resident individual
Capital gains
As a general rule, capital gains on real estate that is not used for a professional activity are in principle not subject to personal income tax.
DIRECT HOLDING OF REAL ESTATE
This section discusses the most important tax implications of the direct holding of real estate. First, it discusses the impact on resident individuals and non-resident individuals. Thereafter, it discusses the impact for resident companies and non-resident companies.
DIRECT PURCHASE OF REAL ESTATE
This section discusses the most important tax implications of the direct purchase of the real estate. First, it discusses the impact for resident individuals and non-resident individuals. Thereafter, it discusses the impact for resident companies and non-resident companies.
Preliminary remarks
This guide was updated 31 December 2022 and cannot be considered as being an exhaustive and detailed list of applicable measures to Real Estate transactions.