Dhe sale of a private property can be taxable. If there are less than ten years between purchase or completion and sale, the profit is subject to the individual income tax rate. But there are exceptions to this for self-occupied properties.

The proceeds remain tax-free if the property was used exclusively for own residential purposes in the period between acquisition or completion and sale or in the year of the sale and in the previous two years for own residential purposes. However, everything does not always go according to plan, for example if the sale is delayed after the end of self-use.