Spekulationsfrist
The 10-year holding period for tax-free sale of a rental property.
The Spekulationsfrist is the ten-year period under §23 EStG: if you sell a property within ten years of buying it, the gain is taxable as a private disposal; after ten years it is generally tax-free. The period runs from notarial contract to notarial contract. For rental property the gain is computed after adding back the AfA claimed, which increases the taxable gain. The own-use exemption rarely helps a non-resident landlord, because it requires own residential use. Non-residents are taxable on such gains in Germany under §49 Abs. 1 Nr. 8 EStG, and treaties normally leave that right with Germany. Selling within ten years is outside Anlage V and needs Anlage SO.
Last reviewed: by Yann Lephay.