Transfer of real estate

When you sell or transfer a property (home, premises, garage) that you have in your estate, you will obtain a gain or loss that will be determined by the difference between the transfer and acquisition values.

The sale or transfer of a real estate property can be carried out onerously, i.e. in exchange for a price, or free of charge or for profit.

Free acquisitions of property are subject to Inheritance and Donations Tax for the acquirer of the property and to Personal Income Tax for the person transferring the property.