Calculation of the capital gains tax exemption on the sale of a qualifying residential apartment whose price is affected by building rights under Section 49G of the Real Estate Taxation Act- (Form 7157)

Who can file the application

Any person selling a qualifying residential apartment whose price is affected by potential additions to existing or future buildings that have not been exploited.

What to add

• Sales declaration for the apartment, including building rights.
• An application for exemption for a qualifying residential apartment must be attached to the declaration.
• A self-assessment must be attached for the portion subject to tax
• For the excess part (if applicable), a self-assessment must be attached.
• If a calculation under the preferential linear method for qualifying residential apartments is requested for the excess part, a self-assessment must be prepared, and during the transitional period, Form 7914 must also be attached

How to apply

1. The form for calculation of the capital gains tax exemption on the sale of a qualifying residential apartment, the price of which is affected by the possibilities of an existing or planned extension to the building, must be printed and completed by hand.
2. The sales declaration of the apartment and the documents must be attached.
3. The service is available at the regional property tax office closest to your residence. Please visit the office in person with the required documents, and the service will be provided.

The service is free of charge