In principle, you can sell property privately without being considered a commercial trader. However, there is a limit:

• If more than three properties are sold within five years, the tax office may classify this as commercial property trading.
• In this case, additional taxes, such as trade tax, would apply.

If properties are only sold occasionally, this usually remains private. Regular sales can have tax consequences.

The best time to sell depends on several factors:

Market situation:

• In a seller’s market (high demand, low supply), higher prices can be realised.
• In a buyer’s market (more supply than demand), it takes longer to sell and prices can be under pressure.

Seasonal factors:

• Spring and autumn are the best times to sell as demand is high.
• Summer and the end of the year are often weaker, as many people are on holiday or busy with other issues.

Individual situation:

• If the tax-free allowance (see below) is to be utilised, it may make sense to wait to sell.
• If there are financial constraints or the threat of rising interest rates, a quick sale may be advisable.

A professional valuation will help to determine the best time to sell.

The sale is tax-free under certain conditions:

Speculation period of 10 years:

• If a property has been owned for at least 10 years, there is no speculation tax.
• The 10-year period begins on the date of purchase (notarised contract) and ends on the date of sale (notarial deed).

Own use in the last 3 years:

• If the property was owner-occupied in the year of sale and in the two previous years, the profit remains tax-free.
• Example: Purchase in 2015, owner-occupation from 2022, sale in 2024 – tax-free, even if the 10 years have not been reached.

The speculation tax can be considerable depending on the amount of the gain and your personal tax rate. It is therefore worth planning the time of sale carefully.

1. wrong selling price
Too high a price deters buyers, too low a price means a loss. A professional valuation helps to find the optimum price.

2. incomplete documents
Missing documents such as an energy certificate, extract from the land register or building plans delay the sale. A complete dossier looks professional and speeds up the process.

3. poor presentation
Dark, untidy or poorly photographed properties sell more poorly. High-quality pictures, home staging and an appealing exposé increase the chances of a sale.

4. no clear marketing concept
If you only place an advert on a portal, you are wasting potential. Well thought-out marketing via online portals, social media and an existing customer database increases the reach.

5. unprofessional price negotiations
Many sellers react emotionally or accept poor offers. An experienced estate agent can help to achieve the best price.

6. mistakes in the selection of buyers
Not all potential buyers are financially strong. Before signing the contract, it should be checked whether the buyer has a financing commitment.

7. notarised contract not carefully checked
Unclear clauses or overlooked details can be expensive later on. It is worth checking the contract carefully in advance or having it checked.