The speculation period for real estate and equivalent rights is ten years.
For the calculation of the time limit, it is basically a matter of the underlying transaction on which the purchase is based. In the case of the purchase and sale of a property, the date of conclusion of the notarial purchase contract is therefore decisive. It is irrelevant when the acquisition of ownership is entered in the land register or when the beneficial ownership is transferred (also known as a change of ownership, use and encumbrance).
