Die Befreiungen von der Immobilienertragsbesteuerung im außerbetrieblichen Bereich release_zep3a6vx4ze57oqkl5hf3ubtfe

Abstract

In this work, the exemption from taxation of income from private sale of land under § 30 EStG will be considered in more detail. With the 1. Stability Act 2012 a fundamentally new taxation regime for the sale of land was created and came into force from 1st April 2012 on. Contradictions within the literature and case law as well as to interpretation of the tax authori-ties will be shown. One of the main parts of this work will be the comparison of the current legal situation with the one before the 1. Stability Act 2012 came into force. Main attention will be given to the two "main residence exemptions" as well as the "builder exemption", as these will have the highest relevance in practice due to their wide field of application. Con-cerning these particular exceptions from taxation, the focus will be on how legal deadlines are calculated. Moreover, the issue of company use of the sold realty will be thoroughly exam-ined. Will there be any change to the application of the exceptions if company use took place? Additionally, the effects of a gratuitous acquisition of private land will be treated in a separate topic.
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