Glossary
Spekulationssteuer
Speculation Tax (10-Year Rule). The popular name for income tax on private property sale gains within 10 years of purchase (§ 23 EStG). After 10 years — or with qualifying owner-occupancy — the gain is fully tax-free.
The clock runs notary date to notary date; refinancing or re-letting never restarts it. Owner-occupiers exit early tax-free with occupancy in the sale year plus the two preceding calendar years (partial years count).
Traps: prior AfA reduces your cost basis (bigger taxable gain on early exits), gains above the €1,000 annual Freigrenze are fully taxable, and 3+ sales within 5 years risk commercial-trading classification of your entire activity.