Chargement...
Chargement...
Art. 99ter (speculation) and Art. 99bis / 102 LIR — STATEC revaluation coefficients
Duties, notary, agency...
Works increasing the 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 de 0.00 % (art. 130(4) LIR, barème classe 1).
Speculation (≤ 2 years) — Taxed at the full rate (progressive scale). No revaluation of the acquisition price.
Disposal (> 2 years) — Acquisition price revalued using STATEC coefficients. Decennial allowance of €50,000 (€100,000 for couples). Taxed at the half rate.
Main residence — Full exemption if effectively and continuously occupied.