Module 119 min2223 wordsFree — no account
The ten-year period, and the gain it brings to light
Dated official sources, and the contents this module links to · 1 section
Official sources
- Income Tax Act section 23, private disposals — subsections 1 and 3 — verified on September 23, 2026
- Land Transfer Tax Act section 3, general exceptions from taxation — numbers 1 to 4 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Period for land — 10 years
gesetze-im-internet.de · 2026 rules - Period for other assets — 1 year
gesetze-im-internet.de · 2026 rules - Extended period where the asset produced income — 10 years
gesetze-im-internet.de · 2026 rules - Threshold for the year's total gain — 1,000 €
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
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.