{"id":9699,"date":"2018-08-06T12:31:36","date_gmt":"2018-08-06T10:31:36","guid":{"rendered":"https:\/\/tunal-stb.de\/speculation-tax-also-on-home-office\/"},"modified":"2023-07-21T09:34:17","modified_gmt":"2023-07-21T07:34:17","slug":"speculation-tax-also-on-home-office","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/speculation-tax-also-on-home-office\/","title":{"rendered":"“Speculation tax” also on home office?"},"content":{"rendered":"

“Speculation tax” – home office?<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”\u201eSpekulationssteuer\u201c auch auf h\u00e4usliches Arbeitszimmer?” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

Private land, buildings, apartments, etc.,<\/h2>\n

that are built or acquired and subsequently sold within 10 years are generally subject to a taxation rule: Profits arising in the process are subject to income tax as a private sale transaction; corresponding losses may be offset against similar profits in the same year or against profits in the previous year or in subsequent years.<\/p>\n

One exception<\/h2>\n

regularly applies to properties that were used<\/strong> for the owner’s own<\/strong> residential purposes for a certain period of time prior to the sale.<\/p>\n

Contrary to the view of the tax authorities, the Cologne Fiscal Court has now ruled that the use of a home office in an otherwise residential building – and thus tax-exempt in this respect – is not subject to tax.
\n– apartment does not<\/strong> trigger a pro rata<\/strong> “speculation tax”.<\/p>\n

According to the court<\/h2>\n

the home office does not constitute an independent asset because it is integrated into the private living area and cannot be sold independently of the other parts of the apartment. Accordingly, in the case in dispute, the profit from the sale of a condominium including a professionally used study contained therein remained fully tax-exempt.<\/p>\n

As the ruling has been appealed, the decision of the Federal Fiscal Court on this issue remains to be seen.<\/p>\n

(Further comments & information on this can be found in our information letter 08\/2018 under item 2.)<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1533551326181-4ad4b69c-99c7-10″ include=”6226,6225,6224″][bsf-info-box icon=”Defaults-volume-up” icon_size=”32″ pos=”left”]\n

A) Newsletter bestellen<\/strong><\/h2>\n

Immer gut informiert sein, verpassen Sie keine Neuigkeiten mehr! Mit unserem Newsletter-Service erhalten Sie stets aktuelle Informationen rund um unsere Kanzlei und dies bequem per E-Mail (z.B. ge\u00e4nderte \u00d6ffnungszeiten usw.). Selbstverst\u00e4ndlich k\u00f6nnen Sie sich jederzeit problemlos vom Newsletter wieder abmelden. Am Ende eines jeden Newsletters finden Sie einen entsprechenden Abmeldelink. Geben Sie dazu einfach Ihre E-Mail Adresse ein\u2026<\/p>\n

<\/div>\n

B) Informationsbrief abonnieren<\/strong><\/h2>\n
\n

Bequem per E-Mail. Zur Anmeldung einfach Ihre E-Mailadresse eingeben und schon bekommen Sie die aktuellste Version unseres Informationsbriefes zugesandt.
\nIhr Vorteil bei Registrierung: Sie erhalten diesen immer aktuell zum Anfang<\/strong> eines jeden Monats.<\/strong><\/p>\n

<\/div>\n

C) Blog via E-Mail abonnieren<\/strong><\/h2>\n
\n
\n

Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"“Speculation tax” – home office? [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"\u201eSpekulationssteuer\u201c auch auf h\u00e4usliches Arbeitszimmer?\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]Private land, buildings, apartments, etc., that are built or acquired and subsequently sold within 10 years are generally subject to a taxation rule: Profits arising in the process are subject to income tax as a private sale transaction; corresponding losses...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[535,858,865,862],"tags":[867],"class_list":["post-9699","post","type-post","status-publish","format-standard","hentry","category-information-letter","category-private-sales-transactions","category-speculative-transactions","category-study","tag-home-office-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9699","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=9699"}],"version-history":[{"count":5,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9699\/revisions"}],"predecessor-version":[{"id":9867,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9699\/revisions\/9867"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9699"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9699"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}