Field help:
(2022)
Do you want to apply for a reduced tax rate?
If you have reached the age of 55 or are permanently incapable of working, you can apply for a sales tax allowance for the capital gain.
Reduced tax rate: The capital gain remaining after deduction of the exemption amount is favoured under the fifth regulation. Upon request, it can also be taxed at a reduced rate of 56% of the average tax rate and at least 14%.
The reduced tax rate, like the sales tax allowance, is only granted under certain conditions:
- You must reach the age of 55 or be permanently incapable to work within the meaning of social insurance law.
- You can only take advantage of the benefits once in your life: The sales tax allowance accounts from 1996; the reduced tax rate from 2001.
- You must apply for the benefits.
