Chargement...
Chargement...
Art. 99ter (speculation) and Art. 99bis / 102 LIR (disposal) — STATEC revaluation coefficients
Duties, notary, agency...
Works increasing the property value
Effectively and continuously occupied
Doubled allowance (100,000 € instead of 50,000 €)
Gain de cession (détention > 2 ans). Prix d'acquisition revalorisé par le coefficient 2.07. Abattement décennal de 50.000 €. Imposé au demi-taux global (estimation ~20%).
Speculation (2 years or less) — Taxed at the global rate (progressive scale). No revaluation of the acquisition price.
Disposal (> 2 years) — Acquisition price revalued using STATEC coefficients. Ten-year allowance of 50,000 € (100,000 € for couples). Taxed at the half-global rate.
Primary residence — Full exemption if effectively and continuously occupied.