(2023)
At what amount are private sales transactions taxable?
If you make a profit from private sales transactions, you only need to pay tax on it if it exceeds 600 Euro, as there is a corresponding allowance up to this amount. Since no tax allowance is granted here, if you make a profit of 600 Euro or more, you must pay tax on the entire amount, not just the portion exceeding the allowance.
The capital gain is included in the taxable income and is then taxed at the personal tax rate. The withholding tax does not apply here.
Losses from sales transactions may only be offset against profits of the same category.
In the case of jointly assessed spouses, each partner is entitled to the allowance. An unused allowance cannot be transferred to the spouse.
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