{"id":610,"date":"2021-07-28T11:52:25","date_gmt":"2021-07-28T09:52:25","guid":{"rendered":"https:\/\/localhost\/wpnotarstefan\/?page_id=610"},"modified":"2021-07-28T19:06:37","modified_gmt":"2021-07-28T17:06:37","slug":"rechtsprechung-zur-immobilienertragsteuer-ausweitung-der-hauptwohnsitzbefreiung","status":"publish","type":"page","link":"https:\/\/www.notar-stefan.at\/en\/rechtsprechung-zur-immobilienertragsteuer-ausweitung-der-hauptwohnsitzbefreiung\/","title":{"rendered":"Case law on property income tax: extension of the principal residence exemption"},"content":{"rendered":"<div id=\"gap-936653703\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-936653703 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\n<div class=\"container section-title-container\" ><h3 class=\"section-title section-title-center\"><b><\/b><span class=\"section-title-main\" style=\"color:rgb(8, 100, 156);\">Case law on property income tax: extension of the principal residence exemption<\/span><b><\/b><\/h3><\/div>\n\n\n  <div class=\"banner has-hover hide-for-medium\" id=\"banner-220412650\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <div class=\"bg fill bg-fill\"><\/div>\n                                    \n                    <\/div>\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n\n   <div id=\"text-box-1499683236\" class=\"text-box banner-layer x100 md-x100 lg-x100 y0 md-y0 lg-y0 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\n\t<div id=\"text-3077697170\" class=\"text\">\n\t\t\n\n<p style=\"text-align: left;\">12 March 2018 \/ Mag. Markus PEIER<\/p>\n\t\t\n<style>\n#text-3077697170 {\n  font-size: 0.75rem;\n  color: rgba(0, 0, 0, 0.372);\n}\n#text-3077697170 > * {\n  color: rgba(0, 0, 0, 0.372);\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-329943215\" class=\"text\">\n\t\t\n\n<p>Profits from the sale of private property are generally subject to property income tax.<br \/><br \/>However, income from the sale of private homes or condominiums, including land, shall be exempt from taxation if it has served as the principal residence of the seller for at least two years continuously from the date of purchase or manufacture (composition) to the date of sale and the principal residence is abandoned or within the last 10 years preceding the date of the sale. have served as their principal residence for at least five consecutive years and the principal residence is abandoned.<\/p>\n<p>In the Income Tax Directives, the tax authorities take the view that the principal residence periods of the seller prior to the acquisition are significant if:\u00a0<\/p>\n\t\t\n<style>\n#text-329943215 {\n  text-align: left;\n  color: rgb(0,0,0);\n}\n#text-329943215 > * {\n  color: rgb(0,0,0);\n}\n<\/style>\n\t<\/div>\n\t\n\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1499683236 {\n  width: 58%;\n}\n#text-box-1499683236 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n   <div id=\"text-box-1702746746\" class=\"text-box banner-layer x50 md-x50 lg-x50 y100 md-y100 lg-y100 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\n\t<div id=\"text-3365847105\" class=\"text\">\n\t\t\n\n<p style=\"text-align: left;\">the seller has inherited or given away the owner\u2019s home or condominium or has acquired it by dividing up the matrimonial use property or the matrimonial savings according to \u00a7 83 of the German Commercial Property Act. In particular, the tenants' periods of residence in the rented property prior to their own acquisition of the rented property (home or condominium) were considered by the tax authorities to be negligible.<br \/><br \/>However, the Administrative Court has now ruled in a recent decision that periods of principal residence are also relevant which were acquired before the purchase of the condominium. It is therefore only important that the owner\u2019s home or condominium has served as the principal residence of the seller for at least five consecutive years during the ten years preceding the sale \u2013 the law does not require civil or economic ownership.<br \/><br \/>This is to apply even if the flat was a condominium within the meaning of the Home Ownership Act 2002 at the time of sale, but not for the entire period of use as the principal place of residence.<br \/><br \/>In this case, in 2007 the future seller concluded a lease agreement with a non-profit building association as a tenant for a flat in a residential complex. In April 2013, the future seller bought the apartment from the non-profit building association and sold the apartment in September 2013 for a significantly higher price. After the purchase of the apartment by the later seller was established whether the property ownership of the apartment. Since the conclusion of the lease in 2007, the seller has used the apartment as his main residence until the sale in September 2013. In the end, the exemption from the main residence was successfully invoked by appeal to the Administrative Court.<br \/><br \/><strong>Decision<\/strong>\u00a0of the VwGH: Ra 2017\/13\/0005 of 24 January 2018.<\/p>\n\t\t\n<style>\n#text-3365847105 {\n  color: rgb(0, 0, 0);\n}\n#text-3365847105 > * {\n  color: rgb(0, 0, 0);\n}\n<\/style>\n\t<\/div>\n\t\n\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1702746746 {\n  width: 100%;\n}\n#text-box-1702746746 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n   <div id=\"text-box-522802802\" class=\"text-box banner-layer x0 md-x0 lg-x0 y0 md-y0 lg-y0 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_647894332\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"267\" src=\"https:\/\/www.notar-stefan.at\/wp-content\/uploads\/2021\/07\/Rechtsprechung_15_r.jpg\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_647894332 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\n\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-522802802 .text-inner {\n  padding: 15px 0px 1px 0px;\n}\n#text-box-522802802 {\n  width: 41%;\n}\n#text-box-522802802 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n\n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-220412650 {\n  padding-top: 74%;\n  background-color: rgb(233, 233, 233);\n}\n<\/style>\n  <\/div>\n\n\n<div class=\"row show-for-small\"  id=\"row-1999118463\">\n\n\n\t<div id=\"col-1676896930\" class=\"col medium-6 small-12 large-6\"  >\n\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_672175188\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"267\" src=\"https:\/\/www.notar-stefan.at\/wp-content\/uploads\/2021\/07\/Rechtsprechung_15_r.jpg\" class=\"attachment-medium size-medium\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_672175188 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\n\n\t\t<\/div>\n\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1269918937\" class=\"col medium-6 small-12 large-6\"  >\n\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<p style=\"text-align: left;\"><em><strong>12. M\u00e4rz 2018 \/ <\/strong><\/em><em><strong>Mag. Markus PEIER<\/strong><\/em><\/p>\n<p>Profits from the sale of private property are generally subject to property income tax.<br \/><br \/>However, income from the sale of private homes or condominiums, including land, shall be exempt from taxation if it has served as the principal residence of the seller for at least two years continuously from the date of purchase or manufacture (composition) to the date of sale and the principal residence is abandoned or within the last 10 years preceding the date of the sale. have served as their principal residence for at least five consecutive years and the principal residence is abandoned.<br \/><br \/>Die Finanzverwaltung vertritt in den Einkommensteuerrichtlinien die Ansicht, dass Hauptwohnsitzzeiten des Verk\u00e4ufers vor dem eigenen Erwerb beachtlich sind, wenn der Verk\u00e4ufer das Eigenheim oder die Eigentumswohnung geerbt oder geschenkt erhalten hat oder durch Aufteilung des ehelichen Gebrauchsverm\u00f6gens oder der ehelichen Ersparnisse nach \u00a7 83 EheG erworben hat. Insbesondere die vom Mieter gesammelten Hauptwohnsitzzeiten im Mietobjekt vor dem eigenen Erwerb dieses Mietobjektes (Eigenheim oder der Eigentumswohnung) hat die Finanzverwaltung als unbeachtlich gewertet.<br \/><br \/>However, the Administrative Court has now ruled in a recent decision that periods of principal residence are also relevant which were acquired before the purchase of the condominium. It is therefore only important that the owner\u2019s home or condominium has served as the principal residence of the seller for at least five consecutive years during the ten years preceding the sale \u2013 the law does not require civil or economic ownership.<br \/><br \/>This is to apply even if the flat was a condominium within the meaning of the Home Ownership Act 2002 at the time of sale, but not for the entire period of use as the principal place of residence.<br \/><br \/>In this case, in 2007 the future seller concluded a lease agreement with a non-profit building association as a tenant for a flat in a residential complex. In April 2013, the future seller bought the apartment from the non-profit building association and sold the apartment in September 2013 for a significantly higher price. After the purchase of the apartment by the later seller was established whether the property ownership of the apartment. Since the conclusion of the lease in 2007, the seller has used the apartment as his main residence until the sale in September 2013. In the end, the exemption from the main residence was successfully invoked by appeal to the Administrative Court.<br \/><br \/><strong>Decision<\/strong>\u00a0of the VwGH: Ra 2017\/13\/0005 of 24 January 2018.<\/p>\n\n\t\t<\/div>\n\t\t\t<\/div>\n\n\t\n\n<\/div>\n<div class=\"row show-for-medium hide-for-small\"  id=\"row-507202158\">\n\n\n\t<div id=\"col-1861574079\" class=\"col medium-6 small-12 large-6\"  >\n\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_275488742\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"267\" src=\"https:\/\/www.notar-stefan.at\/wp-content\/uploads\/2021\/07\/Rechtsprechung_15_r.jpg\" class=\"attachment-medium size-medium\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_275488742 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\n\n\t\t<\/div>\n\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-40603378\" class=\"col medium-6 small-12 large-6\"  >\n\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<p style=\"text-align: left;\"><em><strong>12. M\u00e4rz 2018 \/ <\/strong><\/em><em><strong>Mag. Markus PEIER<\/strong><\/em><\/p>\n<p>Profits from the sale of private property are generally subject to property income tax.<br \/><br \/>However, income from the sale of private homes or condominiums, including land, shall be exempt from taxation if it has served as the principal residence of the seller for at least two years continuously from the date of purchase or manufacture (composition) to the date of sale and the principal residence is abandoned or within the last 10 years preceding the date of the sale. have served as their principal residence for at least five consecutive years and the principal residence is abandoned.<br \/><br \/>Die Finanzverwaltung vertritt in den Einkommensteuerrichtlinien die Ansicht, dass Hauptwohnsitzzeiten des Verk\u00e4ufers vor dem eigenen Erwerb beachtlich sind, wenn der Verk\u00e4ufer das Eigenheim oder die Eigentumswohnung geerbt oder geschenkt erhalten hat oder durch Aufteilung des ehelichen Gebrauchsverm\u00f6gens oder der ehelichen Ersparnisse nach \u00a7 83 EheG erworben hat. Insbesondere die vom Mieter gesammelten Hauptwohnsitzzeiten im Mietobjekt vor dem eigenen Erwerb dieses Mietobjektes (Eigenheim oder der Eigentumswohnung) hat die Finanzverwaltung als unbeachtlich gewertet.<br \/><br \/>However, the Administrative Court has now ruled in a recent decision that periods of principal residence are also relevant which were acquired before the purchase of the condominium. It is therefore only important that the owner\u2019s home or condominium has served as the principal residence of the seller for at least five consecutive years during the ten years preceding the sale \u2013 the law does not require civil or economic ownership.<br \/><br \/>This is to apply even if the flat was a condominium within the meaning of the Home Ownership Act 2002 at the time of sale, but not for the entire period of use as the principal place of residence.<br \/><br \/>In this case, in 2007 the future seller concluded a lease agreement with a non-profit building association as a tenant for a flat in a residential complex. In April 2013, the future seller bought the apartment from the non-profit building association and sold the apartment in September 2013 for a significantly higher price. After the purchase of the apartment by the later seller was established whether the property ownership of the apartment. Since the conclusion of the lease in 2007, the seller has used the apartment as his main residence until the sale in September 2013. In the end, the exemption from the main residence was successfully invoked by appeal to the Administrative Court.<br \/><br \/><strong>Decision<\/strong>\u00a0of the VwGH: Ra 2017\/13\/0005 of 24 January 2018.<\/p>\n\n\t\t<\/div>\n\t\t\t<\/div>\n\n\t\n\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-610","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rechtsprechung zur Immobilienertragsteuer: Ausweitung der Hauptwohnsitzbefreiung - \u00d6ffentlicher Notar Mag. Harald Stefan &amp; Partner Kommandit-Partnerschaft<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.notar-stefan.at\/en\/rechtsprechung-zur-immobilienertragsteuer-ausweitung-der-hauptwohnsitzbefreiung\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rechtsprechung zur Immobilienertragsteuer: Ausweitung der Hauptwohnsitzbefreiung - \u00d6ffentlicher Notar Mag. Harald Stefan &amp; Partner Kommandit-Partnerschaft\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.notar-stefan.at\/en\/rechtsprechung-zur-immobilienertragsteuer-ausweitung-der-hauptwohnsitzbefreiung\/\" \/>\n<meta property=\"og:site_name\" content=\"\u00d6ffentlicher Notar Mag. 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