Buying, holding and selling German property
The ten-year period in section 23 decides whether a disposal gain is taxable — and the depreciation taken during the letting years reduces the acquisition costs, so the gain comes out higher than the difference between the prices. Plus the owner-occupation exception in its two variants and the 1,000 € figure, which is a limit and not an allowance. The second module covers the two taxes that frame the sale: land transfer tax, whose rate the federal states set, and property tax built from value, measurement figure and municipal multiplier. Two modules with case studies worked on the statute itself.
Intermediate2 modules38 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- assign the two periods of section 23 to the relevant asset
- apply the owner-occupation exception in its two variants
- compute the gain, including the reduction by depreciation
- read the 1,000 € figure as a limit rather than an allowance
- explain why the statutory land transfer tax rate is rarely the one paid
- apply the exceptions in section 3 to inheritance, gift and spouses
- assign the property tax measurement figures to the types of property
- read property tax as the product of value, measurement figure and municipal multiplier
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 119 minFree — no accountThe ten-year period, and the gain it brings to lightWhat you will be able to do
- assign the two periods of section 23 to the relevant asset
- apply the owner-occupation exception in its two variants
- compute the gain, including the reduction by depreciation
- read the 1,000 € figure as a limit rather than an allowance
- Module 219 minIncluded in the full courseThe tax on buying, and the tax on holdingWhat you will be able to do
- explain why the statutory land transfer tax rate is rarely the one paid
- apply the exceptions in section 3 to inheritance, gift and spouses
- assign the property tax measurement figures to the types of property
- read property tax as the product of value, measurement figure and municipal multiplier
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.